SCRIMSHAW v. COMMISSIONER

Docket No. 3195-82.

74 T.C.M. 1371 (1997)

T.C. Memo. 1997-550

George C. Scrimshaw and Erma C. Scrimshaw v. Commissioner.

United States Tax Court.

Filed December 16, 1997.


Attorney(s) appearing for the Case

Richard Stephen Kestenbaum, New York, N.Y., John M. Kemp, and Bridget Mcincerney Harris, for the petitioners.1 Edward O.C. Ord and Christian M. Winther, for the petitioner Erna C. Scrimshaw. Allan D. Hill, for the respondent.


MEMORANDUM OPINION

JACOBS, Judge:

This case is before the Court on the motion of Erna C. Scrimshaw (hereinafter petitioner when used in the singular) for leave to file a motion to vacate decision entered on July 26, 1991. Petitioner's motion to vacate decision is based upon the theory that the stipulated decision entered in petitioners' case was the result of fraud on the Court because her signature on the decision document is a forgery. In her motion, petitioner...

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