- 16 - Goldman v. Commissioner, 39 F.3d 402 (2d Cir. 1994), affg. T.C. Memo. 1993-480. Absent wrongful, misleading conduct or mutual mistake, we enforce a stipulation of settlement in accordance with our interpretation of its written terms. Stamm Intl. Corp. v. Commissioner, 90 T.C. 315 (1988); Scherr v. Commissioner, T.C. Memo. 1990-225. Where the language of an agreement is unambiguous, we look within the "four corners" of the instrument to ascertain the intent of the parties. Goldman v. Commissioner, supra; see Estate of Satin v. Commissioner, T.C. Memo. 1994-435, and Fisher v. Commissioner, T.C. Memo. 1994-434, and cases cited therein. Petitioners first assert that the piggyback agreement designates both of the Miller cases as test cases, instead of just one, so as to extend the scope of the agreement to the years at issue in those cases, such as 1982. In the Estate of Satin and Fisher cases, we found that the piggyback agreement entitled participant taxpayers to elect to accept the results of the Miller cases or the Provizer case. There is no language in the agreement extending the result of the controlling cases to any or all cases of the participant taxpayers, not referenced in the agreement, simply because they concern the same years addressed in the controlling cases. Petitioners' theory as to why both Miller cases were designated controlling cases is speculation unsupported by the terms of the piggyback agreement.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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