Epco, Inc. and Subsidiaries - Page 1
















                                 T.C. Memo. 1999-103                                  


                               UNITED STATES TAX COURT                                


                     EPCO, INC. AND SUBSIDIARIES, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     



               Docket No. 25248-93.              Filed March 31, 1999.                

               Juan D. Keller and Philip B. Wright, for petitioner.                   
          James A. Kutten, for respondent.                                            


             SECOND SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION              

               GOLDBERG, Special Trial Judge:  This case is before the                
          Court on remand from the Court of Appeals for the Eighth Circuit.           
          EPCO, Inc. & Subs. v. Commissioner, 104 F.3d 170 (8th Cir. 1997),           



               *    This opinion supplements our opinion in EPCO, Inc. &              
          Subs. v. Commissioner, T.C. Memo. 1995-249.                                 




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