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  5. 110 T.C. 165 (1998)
 

ESTATE OF CAMPION v. COMMISSIONER

Docket Nos. 12235-86, 22346-86, 31310-86, 32931-86, 4142-87, 12476-87, 18986-87, 21147-87, 24227-87, 24013-88, 4646-89, 7300-89, 8272-89, 18502-89.

110 T.C. 165 (1998)

ESTATE OF JAMES T. CAMPION, DECEASED, LEONA CAMPION, EXECUTRIX, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 5, 1998.

Attorney(s) appearing for the Case

Declan J. O'Donnell, for petitioners.

Michael W. Bitner, for respondent.

OPINION

SWIFT, Judge:

This matter is before the Court in these consolidated cases on petitioners' motions for leave to file motions to vacate decisions with attached motions to vacate under Rule 162.

Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code for the years in issue.

In each of these cases, petitioners and respondent...

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