T.C. Memo. 2001-271
UNITED STATES TAX COURT
CERAND & COMPANY, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 2767-97. Filed October 9, 2001.
Gerard A. Cerand (an officer), for petitioner.
Gregory S. Matson and Warren P. Simonsen, for respondent.
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: This case was remanded for further
proceedings by the Court of Appeals for the District of Columbia
Circuit. Cerand & Co. v. Commissioner, 254 F.3d 258 (D.C. Cir.
* This opinion supplements a previously released opinion,
Cerand & Co. v. Commissioner, T.C. Memo. 1998-423.
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