Clyde D. and Yolanda Adkins - Page 1

                                 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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