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CHAO v. COMMISSIONER

Docket No. 2292-83.

92 T.C. 1141 (1989)

WEN Y. CHAO AND CHING J. CHAO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 24, 1989.

Attorney(s) appearing for the Case

William M. Poindexter, for the petitioners.

John Kent, for the respondent.

OPINION

COHEN, Judge:

Petitioners seek an order vacating our order and decision entered August 23, 1985, in accordance with our Memorandum Opinion filed August 22, 1985, as T.C. Memo. 1985-444. They allege fraud on the Court as a basis for setting aside that decision, which is otherwise final. See Abatti v. Commissioner, 859 F.2d 115 (9th Cir. 1988), affg.

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