United States Tax Court September 1, 1977, Docket Nos. 1625-74, 1626-74 (Matson Navigation Co. v. Commissioner)

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United States · · · 01-09-1977

lead-opinion

SUPPLEMENTAL OPINION

Simpson, Judge:

The petitioners1 timely filed a motion for reconsideration of the Court’s opinion in this case, filed March 16, 1977 (67 T.C. 938). In such motion, Matson asks us to reconsider our conclusion that Rev. Proc. 68-27, 1968-2 C.B. 911, should be given retroactive effect in this case.

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