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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