David L. Wiksell and Margaret Ann Carpender - Page 12




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          Commissioner, 90 F.3d at 1462.  Petitioner may not again rehash             
          her previously rejected arguments regarding duress.  See Estate             
          of Trenchard v. Commissioner, T.C. Memo. 1995-232.                          
               Petitioner has failed to identify a persuasive reason to               
          grant her Motion for Reconsideration.                                       
               To reflect the foregoing,                                              
                                             An appropriate order                     
                                        will be issued denying the                    
                                        Motion for Reconsideration.                   
                                                                                     






























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