T.C. Memo. 1998-81
UNITED STATES TAX COURT
BRUCE L. CARPENTER AND CAROLYN L. CARPENTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23735-94. Filed February 25, 1998.
Alan R. Herson, for petitioners.
Gerald W. Douglas, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on petition-
ers' motion for leave to file a motion to vacate decision out of
time embodying petitioners' motion to vacate decision (petition-
ers' motion). Respondent filed a response to petitioners' motion
in which respondent objects to the granting of that motion. We
shall deny petitioners' motion.
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