BRANNON'S OF SHAWNEE, INC. v. COMMISSIONER

Docket No. 10546-75

71 T.C. 108 (1978)

BRANNON'S OF SHAWNEE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 6, 1978.


Attorney(s) appearing for the Case

Tom G. Parrott, T. Ray Phillips III, Donald C. Gaston, and Donald B. Nevard, for the petitioner.

James D. Thomas, for the respondent.


DAWSON, Judge:

This matter is before the Court on petitioner's motion filed pursuant to Rule 162, Tax Court Rules of Practice and Procedure, to vacate the decision entered in this case on December 22, 1976. Petitioner was previously granted special leave to file its motion to vacate at 69 T.C. 999 (1978). At issue is whether the Tax Court lacked jurisdiction of this case because the petition was filed and decision stipulated...

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