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SNOW v. COMMISSIONER

Docket Nos. 6838-95, 6839-95.

142 T.C. 413 (2014)

DOUGLAS P. SNOW AND DEBORAH J. SNOW, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DOUGLAS P. SNOW, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 17, 2014.

Attorney(s) appearing for the Case

Jonathan P. Decatorsmith , for petitioners.

George W. Bezold , for respondent.

OPINION

The matter before us concerns petitioners' motions for leave to file motions to vacate orders of dismissal.1 The motions were filed on July 3, 2013. The orders of dismissal that petitioners' motions seek to vacate were entered on October 15, 1996, pursuant to our opinion in Snow v. Commissioner...

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