T.C. Memo. 2005-117
UNITED STATES TAX COURT
SYLWESTER A. SLOJEWSKI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2761-04. Filed May 19, 2005.
William E. Taggart, Jr., for petitioner.
Anthony J. Kim, for respondent.
MEMORANDUM OPINION
HAINES, Judge: This case is before the Court on
petitioner’s motion to vacate order and decision pursuant to Rule
162.1
1 Unless otherwise noted, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect at all
relevant times.
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