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PARR, J., concurring: I agree with the result reached in
this case. I write separately, however, to emphasize that
nothing in the majority opinion should be understood to limit the
sound discretion of the Court to reject an agreement between the
parties, where good cause is shown and the interests of justice
require it.
It is easy to imagine a situation, not here present, where
an agreement between the parties may not be in the interests of
justice. For instance, agreements that would abuse the process
of this Court, would usurp the Court’s control over its calendar,
or that would be contrary to sound public policy should not be
enforced. Adams v. Commissioner, 85 T.C. 359, 370-371 (1985).
CHABOT, JACOBS, and LARO, JJ., agree with this concurring
opinion.
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