Templeton v. Commissioner
United States Tax Court
The petitioners filed motions to vacate our decision in Frank G. Templeton, 66 T.C. 509 (1976), and to reconsider our opinion in that case, asserting that two paragraphs of the stipulation were inaccurate and that their correction would warrant a reversal of our holding. Held: The motion to reconsider is granted, and the facts in the case are revised accordingly; however, the changed facts do not lead to a different holding. The motion to vacate is therefore denied.
1Opinion of the Court
Frank G. Templeton and Helen M. Templeton, Petitioners v. Commissioner of Internal Revenue, Respondent
Templeton v. Commissioner
Docket No. 216-74
United States Tax Court
67 T.C. 518; 1976 U.S. Tax Ct. LEXIS 6;
December 21, 1976, Filed
The petitioners filed motions to vacate our decision in Frank G. Templeton, 66 T.C. 509 (1976), and to reconsider our opinion in that case, asserting that two paragraphs of the stipulation were inaccurate and that their correction would warrant a reversal of our holding. Held: The motion to reconsider is granted, and the facts in the case are revised accordingly;…
2Cases cited7 opinions
- Lucile McAulay Filippini, as of the Last Will and Testament of Carra McAulay Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- Kimbell-Diamond Milling Co. v. CommissionerUnited States Tax Court · 1948
- Gaynor News Co. v. CommissionerUnited States Tax Court · 1954
- John Richard Corp. v. CommissionerUnited States Tax Court · 1966
- Henderson Overland Co. v. CommissionerUnited States Board of Tax Appeals · 1926
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