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DROBNY v. COMMISSIONER

Docket No. 16985-83.

69 T.C.M. 2600 (1995)

T.C. Memo. 1995-209

Sheldon and Anita Drobny v. Commissioner.

United States Tax Court.

Filed May 17, 1995.

Attorney(s) appearing for the Case

Harvey M. Silets and Jaye Quadrozzi, 525 W. Monroe St., Chicago, Ill., for the petitioners. Matthew J. Fritz and James W. Ruger, for the respondent.

Memorandum Opinion

COHEN, Judge:

Petitioners seek to vacate the decision entered June 26, 1986, pursuant to the Opinion of the Court in Drobny v. Commissioner [Dec. 43,140], 86 T.C. 1326 (1986). Petitioners contend that the decision was procured by fraud on the Court engaged in by respondent's counsel and agents.

Background

The factual background of this case is found in the Opinion of the Court...

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