T.C. Memo. 2001-54
UNITED STATES TAX COURT
ESTATE OF MICHAEL A. CONVISER, DECEASED, BARBARA L. CONVISER,
PERSONAL REPRESENTATIVE, AND BARBARA L. CONVISER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 17468-97. Filed March 6, 2001.
Robert A. Wherry, Jr., for petitioners.
Robert A. Varra, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
COLVIN, Judge: The case is before the Court on petitioners’
motion to reconsider our prior opinion in this case, Conviser v.
Commissioner, T.C. Memo. 1999-47. The sole issue for decision in
*This opinion supplements Conviser v. Commissioner, T.C.
Memo. 1999-47.
Page: 1 2 3 Next
Last modified: May 25, 2011