T.C. Memo. 2001-84 UNITED STATES TAX COURT CHIH H. AND CHU F. CHU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24861-97. Filed April 9, 2001. Chih H. and Chu F. Chu, pro sese. David R. Jojola, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on petition- ers’ motion for leave to file motion to vacate decision (peti- tioners’ motion). Respondent filed an objection to petitioners’ motion and a declaration by David R. Jojola (Mr. Jojola) in support of that objection. Petitioners filed a reply to respon- dent’s objection (petitioners’ reply). We shall deny petition-Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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