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TAKAMOTO v. COMMISSIONER

Docket No. 36819-84.

71 T.C.M. 2281 (1996)

T.C. Memo. 1996-94

Arthur Takamoto and Louise Takamoto v. Commissioner.

United States Tax Court.

Filed March 4, 1996.

Attorney(s) appearing for the Case

David M. Kirsch, for the petitioner Louise Takamoto. Kathey I. Shaw, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

This case is before the Court on petitioner Louise Takamoto's (petitioner) Motion for Leave to File a Motion to Vacate Decision.2 The gravamen of this motion is that this Court should vacate...

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