BERKERY v. COMMISSIONER

Docket Nos. 13900-82, 22182-82.

91 T.C. 179 (1988)

JOHN BERKERY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 29, 1988.


Attorney(s) appearing for the Case

Ronald F. Kidd, Thomas W. Ostrander, and Mark E. Cedrone, for the petitioner.

Ina S. Weiner and Lynn L. Casimir, for the respondent.


WELLS, Judge:

These cases are before us on petitioner's motion to vacate our decisions in these cases, which we took under advisement when such motion was filed. The parties have filed a joint stipulation, in which they agreed that the Court's decisions in these cases should be vacated, and that "based on the record as previously submitted and closed in April of 1987," we should consider the issues advanced by petitioner that we did not consider in our opinion...

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