T.C. Memo. 1996-357
UNITED STATES TAX COURT
ROBERT W. AND PATRICIA A. WILLIAMS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9954-87. 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
several adjustments that are not reflected in the stipulation.
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