Philip H. Friedman and Anna Friedman - Page 1

                                 T.C. Memo. 1996-327                                  

                               UNITED STATES TAX COURT                                

                PHILIP H. FRIEDMAN AND ANNA FRIEDMAN, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     

               Docket No. 7359-90.                     Filed July 17, 1996.           

               Jay J. Freireich, for petitioners.                                     
               Susan G. Lewis, for respondent.                                        

                           SUPPLEMENTAL MEMORANDUM OPINION                            
               GERBER, Judge:  This case has been the subject of four prior           
          opinions of this Court,1 the last of which held that Anna                   

               * This opinion supplements a previously released opinion:              
          Friedman v. Commissioner, T.C. Memo. 1995-576.                              
               1 Friedman v. Commissioner, 97 T.C. 606 (1991), concerning             
          whether "grossly erroneous items", within the meaning of sec.               
          6013(e)(1)(B), could have been contained on a refund claim, Form            

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