T.C. Memo. 2002-214
UNITED STATES TAX COURT
HERBST ASSET MGMT. TRUST, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9999-00, 10000-00, Filed August 21, 2002.
10001-00, 10002-00.
David M. Wise, for petitioners.
John M. Tkacik, Jr., for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
CHIECHI, Judge: These consolidated cases are before us on
petitioners’ motion for reconsideration (petitioners’ motion for
1Cases of the following petitioners are consolidated here-
with: Herbst Charitable Trust, docket No. 10000-00; Andrea
Herbst, docket No. 10001-00; and Ronald Herbst, docket No. 10002-
00.
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