Order
FEATHERSTON, Judge:
On October 29, 1970, the Court filed its Opinion ([Dec. 30,401] 55 T.C. 23) and entered its decision. Thereafter, the respondent on January 20, 1971, by leave of Court, filed a "Motion to Vacate Decision in Order to Permit Entry of Decision Under Rule 50" and a "Motion to Revise Opinion and Permit Entry of Decision Under Rule 50." The respondent on January 20, 1971, also filed a computation for entry of decision which is agreed...
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