Estate of Michael A. Conviser - Page 1
















                                 T.C. Memo. 2001-54                                   


                               UNITED STATES TAX COURT                                


            ESTATE OF MICHAEL A. CONVISER, DECEASED, BARBARA L. CONVISER,             
          PERSONAL REPRESENTATIVE, AND BARBARA L. CONVISER, Petitioners v.            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 17468-97.               Filed March 6, 2001.                


               Robert A. Wherry, Jr., for petitioners.                                
               Robert A. Varra, for respondent.                                       


                           SUPPLEMENTAL MEMORANDUM OPINION                            

               COLVIN, Judge: The case is before the Court on petitioners’            
          motion to reconsider our prior opinion in this case, Conviser v.            
          Commissioner, T.C. Memo. 1999-47.  The sole issue for decision in           


               *This opinion supplements Conviser v. Commissioner, T.C.               
          Memo. 1999-47.                                                              




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