Fred Henry - Page 1
















                                 T.C. Memo. 2001-86                                   


                               UNITED STATES TAX COURT                                


                              FRED HENRY, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 26254-96.                    Filed April 9, 2001.           

               Robert G. Gargiulo, for petitioner.                                    
               Stephen R. Takeuchi, for respondent.                                   


                           SUPPLEMENTAL MEMORANDUM OPINION                            

               CHIECHI, Judge:  This case is before us on remand from the             
          Court of Appeals for the Eleventh Circuit in Henry v. Commis-               
          sioner, 234 F.3d 34 (11th Cir. 2000), vacating and remanding                
          without published opinion T.C. Memo. 1999-205.  The Court of                
          Appeals remanded this case for further consideration in light of            
          Fabry v. Commissioner, 223 F.3d 1261 (11th Cir. 2000), revg. 111            






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