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MacELVAIN v. COMMISSIONER

Docket No. 37347-84.

53 T.C.M. 1442 (1987)

T.C. Memo. 1987-366

Robert Churchill MacElvain v. Commissioner.

United States Tax Court.

Filed July 23, 1987.

Attorney(s) appearing for the Case

Marina L. Lao, for the petitioner. Robert W. West, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:1

This matter is before the Court on petitioner Robert MacElvain's motion to vacate the non-final stipulated decision in this case, pursuant to Rule 162.2 The issue to be decided is whether petitioner has shown sufficient exceptional and compelling circumstances to warrant the granting of relief. At the time of the filing of his petition, petitioner resided...

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