ESTATE OF MILLER v. COMMISSIONER

Docket No. 16513-92.

67 T.C.M. 1994 (1994)

T.C. Memo. 1994-25

Estate of Nancy H. Miller, Deceased, Walter Fader, Jr., Executor v. Commissioner.

United States Tax Court.

Filed January 24, 1994.


Attorney(s) appearing for the Case

Walter Fader, Jr., for the petitioner. Donna F. Herbert, for the respondent.


Memorandum Opinion

GERBER, Judge:

Petitioner, by a motion filed November 29, 1993, moved to vacate or revise a stipulated or agreed decision entered October 29, 1993. Petitioner does not seek our reconsideration of the merits because the decision reflecting a 1988 income tax deficiency was entered in accord with the agreement of the parties. Instead, petitioner contends that the settlement was entered into under a "mistaken belief * * * that there was tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases