T.C. Memo. 2005-10
UNITED STATES TAX COURT
ROBERT T. BREWER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10661-02. Filed January 25, 2005.
Robert T. Brewer, pro se.
Thomas A. Friday, for respondent.
MEMORANDUM OPINION
GOEKE, Judge: This case is before the Court on petitioner’s
motion to vacate a stipulated decision entered on September 13,
2004 (motion to vacate). Petitioner’s motion to vacate was
timely filed under Rule 1621 on October 12, 2004. Respondent
1Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011