T.C. Memo. 1996-344
UNITED STATES TAX COURT
TRANSPAC DRILLING VENTURE 1982-08, ALBERT D. & LUELLA L.
ESHELMAN, A PARTNER OTHER THAN THE TAX MATTERS PARTNER,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18511-90. Filed July 30, 1996.
Charles Haydon, for petitioners.
William A. Heard III, for 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.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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