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 itsPage: 1 2 3 4 5 6 7 Next
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