SHOPSIN v. COMMISSIONER

Docket No. 29109-82.

47 T.C.M. 1365 (1984)

T.C. Memo. 1984-151

Baron Shopsin and Barbro Shopsin v. Commissioner.

United States Tax Court.

Filed March 27, 1984.


Attorney(s) appearing for the Case

Stephen L. Mason, 280 Park Ave., New York, N.Y., for the petitioners. Lewis R. Mandel, for the respondent.


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...

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