T.C. Memo. 1995-604
UNITED STATES TAX COURT
ALAN E. AND HARRIET R. LEWIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 17601-90. Filed December 26, 1995.
David R. Andelman and Edward F. Fay, for petitioners.
Charles W. Maurer, Jr., for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
WRIGHT, Judge: This matter is before the Court on
respondent's Motion for Leave to File Amendment to Answer and
petitioner's counter Motion for Summary Judgment. Both parties
filed their respective motions after the Court of Appeals for the
First Circuit reversed our opinion, filed at T.C. Memo. 1992-391,
and remanded the case to us for further proceedings in accordance
*This opinion supplements our opinion in Lewis v.
Commissioner, T.C. Memo. 1992-391.
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