[RESERVED]
Tax Court Rules of Practice and Procedure
RULE 61. [RESERVED] (As effective October 3, 2008, 130 T.C. 425; as amended, effective July 15, 2019, 153 T.C. 259–60; effective March 20, 2023, 160 T.C. 607. For prior history, see 60 T.C. 1095 (1973); 71 T.C. 1190 (1979); 93 T.C. 893–94 (1989); 109 T.C. 568 (1997); 120 T.C. 542–43 (2003).)
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