Stoody v. Commissioner
United States Tax Court
An opinion was filed in Winston Stoody, 66 T.C. 710 (1976), on July 14, 1976, and a decision entered in favor of respondent on July 21, 1976. Subsequently, petitioners timely filed motions for reconsideration of our findings and opinion and vacation of our decision. One of the grounds asserted in such motions was a claim for interest deductions in 1968 and 1969 in addition to those previously allowed by respondent.
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An opinion was filed in Winston Stoody, 66 T.C. 710 (1976), on July 14, 1976, and a decision entered in favor of respondent on July 21, 1976. Subsequently, petitioners timely filed motions for reconsideration of our findings and opinion and vacation of our decision. One of the grounds asserted in such motions was a claim for interest deductions in 1968 and 1969 in addition to those previously allowed by respondent. Held, petitioners' motion to vacate our decision is granted, and their motion for reconsideration of our findings and opinion is granted in part. Held, further: Petitioners are…
1Opinion of the Court
SUPPLEMENTAL OPINION
Irwin, Judge:
Our original opinion in this case (66 T.C. 710) was filed on July 14, 1976. A decision was entered in favor of respondent on July 21, 1976. Petitioners then timely filed a "Motion for Reconsideration of Findings and Opinion (Rule 161)” and a "Motion to Vacate or Revise Decision (Rule 162) Request for Review en banc.” We denied the request for review by the entire Court by order dated September 8, 1976. We will now deal with both motions to the extent they request consideration by the trial judge.
Petitioners have raised numerous issues in their motions for…
2Cases cited3 opinions
- Haft Trust v. CommissionerUnited States Tax Court · 1974
- Robin Haft Trust v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1975
- Stoody v. CommissionerUnited States Tax Court · 1976
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- ESTATE OF QUICK v. COMMISSIONERUnited States Tax Court · 1998
- Adam v. CommissionerUnited States Tax Court · 1973
- Bedrosian v. Comm'rUnited States Tax Court · 2015
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