Motion to Vacate and Set Aside Memorandum Findings of Fact and Opinion
Comes now the petitioner, Elizabeth G. MacDonald, by H. A. Mihills and Robert J. Bird, her counsel, and moves the Tax Court of the United States to vacate and set aside its decision and memorandum findings of fact and opinion dated December 24, 1946 [5 TCM 1098, Dec. 15,537(M)], and in support of her motion represents as follows:
1. That the Tax Court of the United States is an agency...
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