T.C. Memo. 1999-14
UNITED STATES TAX COURT
ABC RENTALS OF SAN ANTONIO, INC., ET AL., Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket Nos. 20689-91, 20690-91, Filed January 25, 1999.
20691-91.1
Timothy P. O'Sullivan and John R. Gerdes, for petitioners.
Michael J. O'Brien, for respondent.
*This Supplemental Memorandum Findings of Fact and Opinion
supplements our prior Memorandum Opinion in the instant case, ABC
Rentals of San Antonio, Inc. v. Commissioner, T.C. Memo. 1994-
601, revd. and remanded 142 F.3d 1200 (10th Cir. 1998).
1Cases of the following petitioners are consolidated
herewith: David R. Peters and Diana L. Peters, docket No. 20690-
91; and John P. Parsons and Melba R. Parsons, docket No. 20691-
91.
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