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COX v. COMMISSIONER

Docket Nos. 4052-70, 4069-70, 4082-70.

58 T.C. 105 (1972)

TIRZAH A. COX, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 20, 1972.

Attorney(s) appearing for the Case

Herman Ginsburg and Rodney Cathcart, for the petitioners.

Joan Ronder Domike and Roy S. Fischbeck, for the respondent.

SUPPLEMENTAL FINDINGS OF FACT AND OPINION

DAWSON, Judge:

An opinion (56 T.C. 1270) was filed in these cases on September 13, 1971. On January 5, 1972, respondent filed Motions for Special Leave to File Motions to Vacate Decisions pursuant to Rule 19(f) of the Court's Rules of Practice, and submitted Simultaneous Motions to Vacate Decisions. We granted the motions and vacated and set aside the decisions entered herein...

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