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SUPPLEMENTAL MEMORANDUM OPINION
PARR, Judge: The dispute herein involves the Rule 1551
computation on remand from the opinion of the Court of Appeals
for the Fifth Circuit. On January 19, 1999, respondent filed a
computation for entry of decision for petitioner's tax years
ended September 30, 1989 and 1990. On February 1, 1999,
petitioner filed an amended computation for 1989 and 1990 that
differs from respondent's computation.
The findings of fact are set forth in our previous opinion,
Affiliated Foods, Inc. v. Commissioner, T.C. Memo. 1996-505,
affd. in part, revd. in part and remanded 154 F.3d 527 (5th Cir.
1998), and are incorporated herein by this reference. We repeat
only those facts necessary to an understanding of the instant
issues.
Petitioner is a wholesale food purchasing cooperative that
supplies food and other consumer products to retail grocery
stores owned by its shareholders (member stores). Petitioner
also conducts a small amount of business with stores not owned by
shareholders.
1All Rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code in effect for the taxable years in issue, unless
otherwise indicated.
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