T.C. Memo. 1997-149
UNITED STATES TAX COURT
BENNESS M. RICHARDS AND JANE RICHARDS, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8922-87. Filed March 24, 1997.
Robert Alan Jones, for petitioners.1
Pamela S. Wilson and Richard G. Goldman, for respondent.
MEMORANDUM OPINION
BEGHE, Judge: This matter is before the Court on
petitioners' Motion for Leave to File Motion to Vacate Decision.
The issue to be decided concerns the validity of the notice of
1 Although Luis C. DeCastro, Esq., continues to be listed
as counsel of record in docket No. 8922-87, he did not
participate in the filing or prosecuting of the motion that is
the subject of this opinion.
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