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that the Court of Appeals opinion “in no way concludes this
litigation”. Wechsler v. United States, 2000 WL 713407 (S.D.N.Y.
2000).
While Wechsler may be distinguishable on its facts, it is
also clear that the Court of Appeals’ reversal in that case left
open the possibility that the Tax Court might determine that the
6-year period of limitations remained open after considering the
matter on remand. To the extent Wechsler is inconsistent with
our holding in the instant case, we respectfully disagree with
Wechsler.
Based on the facts before us, we hold that the “amount” of
our previous deficiency determination was not “disallowed in
whole or in part” within the meaning of section 7486 when the
Court of Appeals reversed and remanded for further proceedings.
An appropriate order will
be issued denying petitioner’s
motion.
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