LEVY v. COMMISSIONER

Docket No. 23748.

10 T.C.M. 553 (1951)

Joseph Levy and Rachel Levy v. Commissioner.

United States Tax Court.

Entered June 14, 1951.


Attorney(s) appearing for the Case

Gerald L. Wallace, Esq., 14 Ledge Road, Old Greenwich, Conn., for the petitioners. Thomas R. Charshee, Esq., for the respondent.


Supplement to Memorandum Findings of Fact and Opinion

LEMIRE, Judge:

Memorandum Findings of Fact and Opinion was promulgated in this proceeding April 30, 1951 [10 TCM 374, CCH Dec. 18,274(M)], and decision was entered on the same date. On May 31, 1951, petitioners filed a motion to vacate the decision, a further motion for a reconsideration of the case on the merits, and a further motion to file their brief out of time. The brief had not been timely filed...

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