Dynadeck Rotary Systems, Ltd. - Page 4




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          previously rejected arguments or tendering new legal theories to            
          reach the end desired by the moving party.  See CWT Farms, Inc.             
          v. Commissioner, 79 T.C. 1054, 1057 (1982), affd. 755 F.2d 790              
          (11th Cir. 1985); Stoody v. Commissioner, 67 T.C. 643 (1977);               
          Estate of Trenchard  v. Commissioner, T.C. Memo. 1995-232.                  
               Petitioner's motion and related filings do not establish any           
          unusual circumstance or substantial error with respect to                   
          Dynadeck Rotary Sys. v. Commissioner, supra.  Thus, petitioner is           
          not within the general rules for reconsideration of a Memorandum            
          Opinion.  Petitioner has also not persuaded us that the                     
          Partnership’s case requires us to depart from these general                 
          rules.  In his trial brief, petitioner argued that the                      
          Corporation received the $400,000 as the Partnership’s agent.               
          For the reasons stated in Dynadeck Rotary Sys. v. Commissioner,             
          supra, we disagreed with that argument.  Petitioner now asks us             
          to reconsider and accept that argument.  We refuse to do so.                
          Petitioner has not presented any persuasive reason why we should            
          reconsider or change Dynadeck Rotary Sys. v. Commissioner,                  
          supra.1  To the extent that petitioner had wanted either to                 


          1 Petitioner’s motion relies, in part, on a document that                   
          petitioner attached to his posttrial brief.  The document is                
          entitled “Declaration of Martin N. Lettunich” and contains Mr.              
          Lettunich’s assertions as to his understanding of the events                
          surrounding the $400,000 debt.  We did not and do not consider              
          that document (or the assertions stated therein) as evidence.               
          See Rule 143(b); see also Beecroft v. Commissioner, T.C. Memo.              
                                                             (continued...)           





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