Memorandum Opinion
STERRETT, Judge:
This matter is before the Court on petitioners' motion to vacate the stipulated decision in this case, pursuant to Rule 162, Tax Court Rules of Practice and Procedure. The issue to be decided in determining whether petitioners are entitled to prevail on their motion is whether this Court lacked jurisdiction to enter the stipulated decision because petitioners neither authorized nor ratified the filing of the petition on...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.