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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