T.C. Memo. 2005-260
UNITED STATES TAX COURT
CLYDE D. AND YOLANDA M. ADKINS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9388-04. Filed November 3, 2005.
Thomas J. Utaski, for petitioners.
Robert D. Kaiser, for respondent.
MEMORANDUM OPINION
LARO, Judge: Respondent moves the Court for leave
(respondent’s motion for leave) to file a motion under Rule 162
to vacate the stipulated decision entered in this case on
March 30, 2005, and now “final” under section 7481(a)(1).1
1 Unless otherwise noted, section references are to the
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