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
respondent.
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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