T.C. Memo. 2004-169
UNITED STATES TAX COURT
ROBERT C. MCKEE AND VALERY W. MCKEE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 4036-03. Filed July 19, 2004.
Donald L. Feurzeig, for petitioners.
Charlotte Mitchell, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
MARVEL, Judge: On June 3, 2004, pursuant to Rule 161,1
petitioners filed a timely motion for reconsideration of this
*This opinion supplements our previously filed opinion in
McKee v. Commissioner, T.C. Memo. 2004-115.
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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