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United States Tax Court, 2001

MCINTOSH v. COMMISSIONER

MCINTOSH v. COMMISSIONER
United States Tax Court · Decided March 13, 2001
2001 Tax Ct. Memo LEXIS 203
MCINTOSH v. COMMISSIONER

Opinion

GREG AND SHEILA R. MCINTOSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
MCINTOSH v. COMMISSIONER
No. 15076-99
United States Tax Court
2001 Tax Ct. Memo LEXIS 203;
March 13, 2001, Filed

*203 ORDERED: That the parties file within 30 days of the date of this Order briefs addressing petitioners' Motion for Award of Reasonable Administrative and Litigation Costs.

                  John F. Dean

                  Special Trial Judge

Dated: Washington, DC

    March 13, 2001

Dean, John F.

On February 26, 2001, petitioners filed a motion for reconsideration of opinion filed February 13, 2001. Upon due consideration, it is

ORDERED: That petitioners' motion for reconsideration of opinion is granted and that T.C. Memo 2001-35, filed on February 13, 2001, is withdrawn. It is further

ORDERED: That the Order and Decision entered February 20, 2001, is vacated and set aside. It is further

ORDERED: That the parties file within 30 days of the date of this Order briefs addressing petitioners' Motion for Award of Reasonable Administrative and Litigation Costs.

                  John F. Dean

                  Special Trial Judge

Dated: Washington, DC

    March 13, 2001

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