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HEINLEIN v. COMMISSIONER

Docket No. 22124-92.

69 T.C.M. 2947 (1995)

T.C. Memo. 1995-272

Francis G. and Ruth M. Heinlein v. Commissioner.

United States Tax Court.

Filed June 19, 1995.

Attorney(s) appearing for the Case

John Leeper, El Paso, Tex., for the petitioners. Joni D. Larson, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was assigned pursuant to section 7443A(b)(3).1 The Court has before it petitioners' motion, under Rule 162, for leave to file a motion to vacate a stipulated decision entered in this case.

In the notice of deficiency, respondent determined a deficiency of $3,227 in Federal income tax for petitioners' 1989 tax year. At the time the case was called for trial...

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