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BAUMAN v. COMMISSIONER

Docket Nos. 37669-85, 38099-85.

74 T.C.M. 184 (1997)

T.C. Memo. 1997-334

Carl J.D. Bauman and Margaret A. Bauman v. Commissioner.

United States Tax Court.

Filed July 23, 1997.

Attorney(s) appearing for the Case

Robert L. Manley, for the petitioners. Linda J. Wise, for the respondent.

MEMORANDUM OPINION

WRIGHT, Judge:

Petitioners move the Court for leave so they may file a pair of motions to vacate our decisions in Docket Nos. 37669-85 and 38099-85.

Background

These cases involve petitioner husband's (Mr. Bauman) investment in a coal mining tax shelter. Trial was conducted in June 1994, and the Court filed its opinion on May 2, 1996. The Court entered decisions (the decisions) with respect to both Docket Nos....

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