Dynadeck Rotary Systems, Ltd. - Page 5




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          strengthen his argument or to otherwise expand on it, he should             
          have done so before we released Dynadeck Rotary Sys. v.                     
          Commissioner, supra.  Petitioner did not do so.                             
               Given the absence of a persuasive reason to depart from the            
          general rules for reconsideration mentioned above, we refuse to             
          reconsider Dynadeck Rotary Sys. v. Commissioner, supra.                     
          Accordingly,                                                                
                                                  An appropriate order will           
                                             be issued denying petitioner's           
                                             motion.                                  























          1(...continued)                                                             
          1997-23, and the cases cited therein.                                       





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