Court of Appeals for the Second Circuit February 4, 1998, 428, Docket 96-4197 (Vincent Farrell, Jr. And Clotilde Farrell v. Commissioner of Internal Revenue)

*891

ARTERTON, District Judge:

The facts of this case present the question of when and how the unique provisions of Rule 91 of the Tax Court’s Rules of Practice and Procedure interplay with Rule 41 of the same, 26 U.S.C. foil. § 7453.