T.C. Memo. 2002-213 UNITED STATES TAX COURT RICHARDS ASSET MGMT. TRUST, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10764-00, 10765-00, Filed August 21, 2002. 10766-00, 10767-00. 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: Everett D. Richards, docket No. 10765-00; Everett D. Richards, docket No. 10766-00; and Richards Charitable Trust, docket No. 10767-00.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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