ESTATE OF DIERKS v. COMMISSIONER

Docket No. 90547.

40 T.C. 539 (1963)

ESTATE OF JOHN DIERKS, DECEASED, HENRY DIERKS AND MARVIN MARGOLIS, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 14, 1963.


Attorney(s) appearing for the Case

Daniel H. Greenberg, for the petitioners.

W. T. Holloran, for the respondent.


OPINION

FAY, Judge:

On December 10, 1962, this Court entered its decision in the above docket pursuant to an agreement of the parties filed with this Court on November 30, 1962. On February 13, 1963, the executors of the estate of John Dierks filed a motion to vacate the decision of this Court on the ground that the attorney who signed the stipulation on behalf of John Dierks, upon which the decision of this Court was ultimately predicated, was not...

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