POLYCO, INC. v. COMMISSIONER

Docket No. 16054-87.

91 T.C. 963 (1988)

POLYCO, INC. AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 5, 1988.


Attorney(s) appearing for the Case

Frank R. Berman, Scott G. Harris, and G. F. Gallagher, for the petitioner.

Abbey B. Garber, for the respondent.


OPINION

WHITAKER, Judge:

This cause was set for trial on June 6, 1988, on the Court's regular trial calendar held in Dallas, Texas. On that day, the parties filed a stipulation of settlement and a stipulated decision. The decision was entered on June 14, 1988. On July 18, 1988, petitioner filed a motion for reasonable litigation costs and on July 28, 1988, a motion to vacate decision. On August 31, 1988, respondent...

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