Opinion
11803-18
09-28-2021
Estate of Siran Gabrellian, Deceased, Mark Gabrellian Executor Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 30, 2021, the Court entered a Stipulated Decision in the above-docketed case. Subsequently, petitioner determined that errors had been made in the deficiency amount reflected in the decision and, on August 30, 2021, filed a Motion To Vacate or Revise Pursuant to Rule 162 of the Tax Court Rules of Practice and Procedure. Subsequently, on September 24, 2021, respondent filed a response concurring in petitioner's position and advising that the parties intended to submit a revised Proposed Stipulated Decision.
Upon due consideration, it is
ORDERED that respondent's Motion To Vacate or Revise Pursuant to Rule 162 is granted, and the Stipulated Decision entered July 30, 2021, is hereby vacated and set aside. It is further
ORDERED that the Proposed Stipulated Decision filed July 28, 2021, is stricken from the Court's record in this case.
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