Nellwyn A. Buck - Page 8

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               No later than March 5, 1996, respondent's counsel mailed an            
          agreed form of decision (the form of decision) to petitioner's              
          counsel for his signature.                                                  
               On March 29, 1996, the Court entered a decision in this case           
          (the decision) utilizing the form of decision furnished by the              
          parties.  The decision reflected the parties' agreement that                
          petitioner's income tax liability for 1988 is as follows:                   

               Deficiency (without taking into consideration                          
               the assessment subsequent to the mailing of                            
               notice of deficiency on April 14, 1995)        $24,939.21              
               Tax paid                                          24,939.21            
                              *   *   *   *   *   *   *                               
               Deficiency (to be paid)                             NONE               

          The decision also reflected the parties' agreement that                     
          petitioner was not liable for any addition to tax under either              
          section 6651(a) or section 6654(a).                                         
               The amount of the deficiency reflected in the decision                 
          (without taking into consideration the assessment subsequent to             
          the mailing of notice of deficiency on April 14, 1995) was equal            
          to the tax reported on the filed return.                                    
               On April 24, 1996, petitioner filed her motion for costs.              
          Thereupon, the Court vacated the decision and filed the form of             
          decision as a stipulation of settlement.  See Rule 232(f).                  








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