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POINIER v. COMMISSIONER

Docket Nos. 23881-81, 23882-81, 23883-81.

90 T.C. 63 (1988)

LOIS W. POINIER, AS TRANSFEREE OF HELEN WODELL HALBACH, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 11, 1988.

Attorney(s) appearing for the Case

Geoffrey J. O'Connor, for the petitioners.

Leslie J. Spiegel, for the respondent.

OPINION

TANNENWALD, Judge:

On August 24, 1987, decisions were entered in these cases pursuant to our opinion filed on March 27, 1986. Subsequently, petitioners filed a timely motion to vacate decisions which was denied on November 3, 1987. Petitioners have moved for an order fixing the amount of an appeal bond pursuant to Rule 1921 and section 7485.2 Respondent requests us to fix the amount of the...

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