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question of an innocent spouse defense for Mary Wheaton. Mary
Wheaton said that she did not want to raise that defense. Frank
Wheaton said that he was not going to have that defense raised.
Gilson and Wodlinger have withdrawn as counsel in all of the
docketed cases.
OPINION
I. Introduction
Respondent has moved for entry of decision in each of these
consolidated cases in accordance with a settlement agreement of
the parties. Because respondent and petitioner Mary Wheaton
(Mary Wheaton) have since reached an agreement on and have
stipulated to the fact that Mary Wheaton is an innocent spouse
within the meaning of section 6013(e), there are no issues with
respect to Mary Wheaton that we must address. With respect to
petitioners Dorchester Industries Inc. (Dorchester) and Frank
Wheaton, Jr. (Frank Wheaton), we must determine whether those
parties and respondent, in fact, entered into a settlement
agreement and, if so, the consequences thereof.
At the conclusion of an evidentiary hearing that commenced
on July 26, 1996 (the hearing), the parties (other than Mary
Wheaton) were directed to file briefs setting forth proposed
findings of fact and argument. The Court set page limitations on
the argument portions of the opening and answering briefs of
25 and 15 pages, respectively. The Court stated that, if
additional pages for argument were desired, a party would have to
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