- 2 -
motion.
Background
The record establishes and/or the parties do not dispute the
following.
Petitioner Melvin Ray Hassell (petitioner or Mr. Hassell)
resided in Irving, Texas, at the time he filed the petition in
this case.
On November 23, 1981, February 7, 1983, February 27, 1984,
March 25, 1985, and December 9, 1985, petitioner and Nelda
Hassell (Ms. Hassell) jointly filed Form 1040, U.S. Individual
Income Tax Return (Form 1040), for each of their taxable years
1980, 1981, 1982, 1983, and 1984.2
Respondent issued a notice of deficiency to petitioner with
respect to his taxable years 1980 through 1984. Petitioner filed
a petition with the Court with respect to that notice. (We shall
refer to the case at docket No. 19885-89 that petitioner com-
menced when he filed the petition with respect to his taxable
years 1980 through 1984 as petitioner’s Tax Court case.)
On September 20, 1990, the Court entered a decision in
petitioner’s Tax Court case. That decision provided:
Pursuant to agreement of the parties in this case,
it is
2This case involves only petitioner, and not Ms. Hassell.
For convenience, hereinafter we shall sometimes refer only to
petitioner or Mr. Hassell, and not to petitioner or Mr. Hassell
and Ms. Hassell.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011