TEMPLETON v. COMMISSIONER

Docket No. 216-74.

67 T.C. 518 (1976)

FRANK G. TEMPLETON AND HELEN M. TEMPLETON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 21, 1976.


Attorney(s) appearing for the Case

J. Randall Groves and J. Michael Booe, for the petitioners.

Eric B. Jorgensen, for the respondent.


SUPPLEMENTAL OPINION

SIMPSON, Judge:

After entry of the decision in Frank G. Templeton, 66 T.C. 509 (1976), the petitioners filed a motion to vacate and revise decision and a motion for reconsideration of opinion. In such motions, they claimed that two paragraphs of the stipulation of facts had been misunderstood and that, as a consequence, the result in that case was erroneous. The Commissioner filed his objections...

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