T.C. Memo. 2005-17
UNITED STATES TAX COURT
DORI R. MERRIAM, TRANSFEREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 26075-92. Filed February 1, 2005.
Patrick E. McGinnis, for petitioner.
John A. Weeda, for respondent.
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: This case is before the Court on
petitioner’s motion for special leave to file motion to vacate
decision and motion to vacate decision.
* This Memorandum Findings of Fact and Opinion supplements
Merriam v. Commissioner, T.C. Memo. 1995-432, affd. without
published opinion 107 F.3d 877 (9th Cir. 1997)
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