T.C. Memo. 1996-211 UNITED STATES TAX COURT HARRIS LEVIN AND GAYLE LEVIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 43572-85. Filed May 1, 1996. Bruce I. Hochman and Martin N. Gelfand, for petitioners. Mark Bernsley, for petitioner Gayle Levin. Jason M. Silver, for respondent. MEMORANDUM OPINION COHEN, Judge: This case is now before the Court as a result of the motion of petitioner Gayle Levin (Ms. Levin) for leave to file out of time a motion to vacate a stipulated decision entered August 10, 1989. Ms. Levin contends that her former husband, petitioner Harris Levin (Mr. Levin), conducted this proceedingPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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