Edward H. and Anne G. Harrell - Page 1

                                 T.C. Memo. 2003-312                                  


                               UNITED STATES TAX COURT                                


                    EDWARD H. AND ANNE G. HARRELL, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 4063-02L.            Filed November 12, 2003.               


                    R filed a motion for reconsideration of our                       
               opinion in Harrell v. Commissioner, T.C. Memo. 2003-                   
               271, arguing that our disposition of this case                         
               constitutes both substantial error and unusual                         
               circumstances.  R claims that the language in our                      
               opinion was ambiguous as to whether respondent’s                       
               decision to issue the notice of determination was an                   
               abuse of discretion.                                                   
                    Held:  We reaffirm our holding in Harrell v.                      
               Commissioner, supra, that R’s decision to issue the                    
               notice of determination was an abuse of discretion.                    
               R’s motion for reconsideration is denied.                              




               *This opinion supplements our opinion in Harrell v.                    
          Commissioner, T.C. Memo. 2003-271.                                          




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