Docket No. 14349-88.

72 T.C.M. 1354 (1996)

T.C. Memo. 1996-525

Robert R. Gray, Jr. and Vickey L. Gray v. Commissioner.

United States Tax Court.

Filed November 27, 1996.

Attorney(s) appearing for the Case

Robert R. Gray, Jr. and Vickey L. Gray, pro se. Lavonne D. Lawson, for the respondent.


WRIGHT, Judge:

This matter is before the Court on respondent's motion for order to show cause why judgment should not be entered against petitioners on the basis of a previously decided case. Respondent filed her above-referenced motion in the instant case with respect to the disallowance of deductions, investment tax credits, and related additions to tax in connection with petitioners' participation in a tax shelter entitled the Encore...

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