Alfred J. Martin - Page 1

                                 T.C. Memo. 2004-14                                   

                               UNITED STATES TAX COURT                                

                           ALFRED J. MARTIN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13419-02L.          Filed January 20, 2004.                 

               Patricia Tucker, for petitioner.                                       
               Anne W. Durning and James E. Cannon, for respondent.                   

                           SUPPLEMENTAL MEMORANDUM OPINION                            

               MARVEL, Judge:  On November 7, 2003, pursuant to Rule 161,             
          petitioner filed a timely Motion for Reconsideration of this                
          Court’s Memorandum Opinion in Martin v. Commissioner, T.C. Memo.            
          2003-288 (Martin II).1                                                      

               1All section references are to the Internal Revenue Code in            
          effect at all relevant times, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  

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