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TRANSPAC DRILLING VENTURE 1982-08 v. COMMISSIONER

Docket No. 18511-90.

72 T.C.M. 261 (1996)

T.C. Memo. 1996-344

Transpac Drilling Venture 1982-08, Albert D. & Luella L. Eshelman, a Partner Other Than the Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed July 30, 1996.

Attorney(s) appearing for the Case

Charles Haydon, New York, N.Y., for the petitioners. William A. Heard III, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This matter is before the Court on participating partner Milton Chwasky's Motion for Leave to File Motion to Vacate Decision filed pursuant to Rule 162.1

The issue for decision is whether grounds exist in this case for vacating what is otherwise a final decision.

Background

Transpac Drilling Venture...

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