Estate of Robert W. Quick, Deceased, Esther P. Quick, Personal Representative, and Esther P. Quick - Page 4

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          granting of a motion for reconsideration rests with the                     
          discretion of the Court, and we usually do not exercise our                 
          discretion absent a showing of unusual circumstances or                     
          substantial error.  CWT Farms, Inc. v. Commissioner, 79 T.C.                
          1054, 1057 (1982), affd. 755 F.2d 790 (11th Cir. 1985).                     
          Reconsideration is not the appropriate forum for rehashing                  
          previously rejected legal arguments or tendering new legal                  
          theories to reach the end result desired by the moving party.               
          Stoody v. Commissioner, 67 T.C. 643, 644 (1977); Estate of                  
          Scanlan v. Commissioner, supra.                                             
               Petitioners' argument that the section 469 issue cannot be             
          an affected item for purposes of the applicability of TEFRA's               
          audit and litigation provisions was raised previously and                   
          received thorough consideration by this Court.  Estate of Quick             
          v. Commissioner, supra.  Petitioners' Motion does not evince any            
          unusual circumstances or substantial error with respect to this             
          issue.  We therefore decline to reconsider this issue or to                 
          elaborate on it any further.  See Stoody v. Commissioner, supra             
          at 644.                                                                     
               Petitioners next contend that, even if the section 469 issue           
          is an affected item requiring partner level factual                         
          determinations, the Court erred in failing to order refunds for             
          overpayments of taxes paid for 1989 and 1990, as well as refunds            
          for overpayments for 1987 and 1988 resulting from net operating             
          loss carrybacks from 1989 and 1990.  In petitioners' view,                  




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