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Essentially, the stipulation is an agreement by the parties
to be bound by the outcome of an appellate case involving
petitioner's 1987 tax year, which, at the time this case was
calendared for trial, was pending before the United States Court
of Appeals for the Ninth Circuit. The litigation in the
appellate case also originated with this Court, the results of
which are set out in Kochansky v. Commissioner, T.C. Memo. 1994-
160. The appeal in that case was not resolved until sometime
after the stipulation in the instant case was filed. In
Kochansky v. Commissioner, 92 F.3d 957 (9th Cir. 1996), the Court
of Appeals affirmed in part and reversed in part T.C. Memo. 1994-
160 regarding petitioner's 1987 tax year. The deficiency in tax
and the imposition of additions to tax under sections 6651(a)(1)
and 6661 were affirmed, and the imposition of the addition to tax
under section 6653(a) was reversed. The decision, as thus
modified, thereafter became final.
Following petitioner's failure to execute decision documents
in the instant case in accordance with the stipulation,
respondent filed the motion for entry of decision.
The decision documents prepared by respondent are in
accordance with the holding of the Court of Appeals for
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