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.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011