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