City of Columbus, Ohio - Page 1

                                 T.C. Memo. 1998-135                                  

                               UNITED STATES TAX COURT                                

                        CITY OF COLUMBUS, OHIO, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3301-95B.                    Filed April 6, 1998.           

               David L. Miller and David A. Rogers, for petitioner.                   
               Marsha A. Sabin, Sunita B. Lough, and Joel E. Helke, for               

                           SUPPLEMENTAL MEMORANDUM OPINION                            

               TANNENWALD, Judge:  This case is before the Court on remand            
          from the Court of Appeals for the District of Columbia Circuit in           
          City of Columbus v. Commissioner, 112 F.3d 1201 (D.C. Cir. 1997),           
          vacating and remanding 106 T.C. 325 (1996).  The issue for                  
          decision is whether the prepayment by petitioner of its                     

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