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WILSON v. COMMISSIONER

Docket No. 7199-70.

35 T.C.M. 1276 (1976)

T.C. Memo. 1976-285

William R. (Bob) Wilson and Linda F. Wilson v. Commissioner.

United States Tax Court.

Filed September 8, 1976.

Attorney(s) appearing for the Case

John H. Doyle, III, and Howard N. Beldock, for the petitioner Linda F. Wilson. David N. Brodsky, for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

FAY, Judge:

The instant proceeding results from the reversal and remand by the Second Circuit Court of Appeals of an order of this Court denying the motions of petitioner Linda F. Wilson to vacate our prior decision and reopen proceedings in the above-captioned case.

Respondent determined deficiencies in the joint Federal income tax liability of William...

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