- 18 -
T.C. 124, 129-130 (1993), affd. per curiam without published
opinion 25 F.3d 1048 (6th Cir. 1994); Rozpad v. Commissioner,
T.C. Memo. 1997-528, affd. 154 F.3d 1 (1st Cir. 1998); see also
Brabson v. United States, 73 F.3d 1040 (10th Cir. 1996). In
Fabry, neither the Tax Court nor the Court of Appeals addressed
the taxation of prejudgment interest. We conclude that nothing
in the Court of Appeals’ remand requires us to reconsider our
findings in this regard.
Decision will be entered
for the same year in the same
amounts as previously entered
in this case.
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