United States Tax Court February 13, 2012, Docket No. 14510-05. (Tigers Eye Trading, LLC v. Comm'r)

OPINION

Beghe, Judge:

Following entry of a stipulated decision on December 1, 2009, this Son of BOSS1 case remains before this Court on a motion to revise the decision. The motion was filed by participating partner A. Scott Logan Grantor Retained Annuity Trust I, A. Scott Logan, Trustee, a partner other than the tax matters partner. We refer to the trustee in his individual capacity as Mr.