T.C. Memo. 1998-315
UNITED STATES TAX COURT
LEONARD PIPELINE CONTRACTORS, LTD., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 28985-91. Filed September 1, 1998.
Marc L. Spitzer and James P. Powers, for petitioner.
Susan E. Seabrook, for respondent.
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: This case is before us on remand from the
Court of Appeals for the Ninth Circuit. Leonard Pipeline
* This opinion supplements our Memorandum Findings of
Fact and Opinion in Leonard Pipeline Contractors, Ltd. v.
Commissioner, T.C. Memo. 1996-316, revd. and remanded 142 F.3d
1133 (9th Cir. 1998).
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