William A. Stewart - Page 17

                                       - 17 -                                         

          petitioner’s motion to vacate the Court’s order of dismissal.               
          See Estate of Egger v. Commissioner, 92 T.C. 1079, 1084 (1989)              
          (finding the interest of justice to be enough to grant a motion             
          to vacate).  We will grant petitioner’s motion to vacate the                
          Court’s order of dismissal and will allow his amended petition to           
          be filed.                                                                   

                                                  An appropriate order will           
                                             be issued.                               

               Reviewed by the Court.                                                 
               COLVIN, COHEN, SWIFT, WELLS, HALPERN, CHIECHI, LARO, FOLEY,            
          VASQUEZ, GALE, THORNTON, MARVEL, HAINES, GOEKE, WHERRY, KROUPA,             
          and HOLMES, JJ., agree with this opinion.                                   
























Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  

Last modified: May 25, 2011