- 5 - 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.Page: Previous 1 2 3 4 5
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