T.C. Memo. 1997-334
UNITED STATES TAX COURT
CARL J.D. BAUMAN AND MARGARET A. BAUMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 37669-85, 38099-85. Filed July 23, 1997.
Robert L. Manley, for petitioners.
Linda J. Wise, for respondent.
MEMORANDUM OPINION
WRIGHT, Judge: Petitioners move the Court for leave so they
may file a pair of motions to vacate our decisions in docket Nos.
37669-85 and 38099-85.
Background
These cases involve petitioner husband's (Mr. Bauman)
investment in a coal mining tax shelter. Trial was conducted in
Page: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011