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BRANNON'S OF SHAWNEE, INC. v. COMMISSIONER

Docket No. 10546-75.

69 T.C. 999 (1978)

BRANNON'S OF SHAWNEE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 28, 1978.

Attorney(s) appearing for the Case

Tom G. Parrott, T. Ray Phillips III, and Donald C. Gaston, for the petitioner.

James D. Thomas and Leroy Boyer, for the respondent.

OPINION

WILES, Judge:

On November 28, 1977, petitioner filed, pursuant to Rule 162, Tax Court Rules of Practice and Procedure, a motion for special leave to file a motion to vacate a decision entered on December 22, 1976. Arguments on petitioner's motion were heard in Oklahoma City, Okla., on January 30, 1978, and the motion was taken under advisement.

We must decide whether we have jurisdiction,...

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