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were severed from the lead cases and assigned to this case. In
due course, a notice was issued calendaring this case for trial.
The lead cases in the program that were tried were decided
by this Court in Donahue v. Commissioner, T.C. Memo. 1991-181,
affd. without published opinion 959 F.2d 234 (6th Cir. 1992),
affd. sub nom. Pasternak v. Commissioner, 990 F.2d 893 (6th Cir.
1993). In Donahue v. Commissioner, supra, this Court found that
the Pop Phonomasters program lacked economic substance. The
decision in the Donahue case was affirmed in the two cited
appeals. Subsequent to the conclusion of the final appeal in the
Donahue case and the expiration of time for filing a petition for
certiorari with the U.S. Supreme Court, counsel for the parties
in this case, which included the Dornbrocks, entered into a
stipulated decision with respect to the Pop Phonomasters issues
based on the decisions in the Donahue case.
In the stipulated decision entered in this case, the parties
agreed to deficiencies in Federal income taxes and additions to
tax with regard to Mr. and Mrs. Dornbrock in the amounts set out
in the notice of deficiency. The stipulated decision document
was lodged with the Court when the case was called for trial on
November 1, 1993, and the decision was entered by the Court on
December 23, 1993. Concurrent with the filing of the
stipulation, the parties filed a Motion to Substitute Parties and
to Change Caption with respect to petitioner Roger W. Dornbrock,
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