T.C. Memo. 1996-360 UNITED STATES TAX COURT THOMAS R. AND MARGARET KENNEDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 28309-88. Filed August 6, 1996. Larry Kars, for petitioners. Cheryl B. Harris, for respondent. MEMORANDUM OPINION WRIGHT, Judge: This matter is before the Court on respondent's motion for entry of decision in accordance with a stipulation of settlement (the stipulation) filed October 11, 1994. We must decide whether the subject decision should reflect an adjustment that is not reflected in the stipulation.Page: 1 2 3 4 5 Next
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