KEM v. Commissioner, Docket No. 3169-67

• Decision Date: 15 January 1969
• Docket Number: 3170-67. 1/15/69.,Docket No. 3169-67
• Citation: 28 TCM (CCH) 47
• Parties: Harry H. Kem, Jr. and Diane C. Kem v. Commissioner. Charles E. Miller and Mary J. Miller v. Commissioner.
• Court: U.S. Tax Court

28 T.C.M. (CCH) 47 (1969)

Harry H. Kem, Jr. and Diane C. Kem v. Commissioner.

Charles E. Miller and Mary J. Miller v. Commissioner.

Docket Nos. 3169-67, 3170-67. 1/15/69.

United States Tax Court.

January 15, 1969.

Order

TIETJEN, Judge:

Petitioners on January 13, 1969 filed motions to "Vacate" and "For Reconsideration" of the opinion herein Dec. 29,276 51 T. C. No. 44 (filed December 19, 1968).

One of the errors complained of appears on page 4 p. 3138 of the Findings of Fact. It is well taken and the Findings will be corrected by changing the word "lessees'" in line 4 5 of the seventh paragraph beginning on page 4 p. 3138 to "lessors'."

The remaining points and arguments advanced in support of the motions were considered by the Court in connection with the writing of the Opinion herein. We are of the same opinion still. Accordingly, it is

ORDERED: That the Findings of Fact be corrected as noted above and that the motions are otherwise denied.