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current proceeding. Specifically, issues that Kochansky v.
Commissioner, T.C. Memo. 94-160 (Appeal to 9th Circuit Court
of Appeals pending) would control would be:
a. If total receipts to petitioner's, Richard
Kochansky's, trust account from the McNary v. Berghan
lawsuit are finally determined to be taxable to petitioner
in the above-referenced appealed case they will be
additional taxable income to petitioner in this case in the
amounts set forth in paragraph 2 of this stipulation.
* * * * * * *
10. The Tax Court's final opinion in Kochansky v.
Commissioner, T.C. Memo. 1994-160 (Appeal to 9th Circuit
Court of Appeals pending) shall for all purposes be
dispositive of all questions related to the issues in this
case, and shall specifically operate as an adjudication on
the merits of the settlement issues in this case, and shall
specifically operate as an adjudication on the merits of the
issues herein to the same extent as would a separate opinion
on the merits of the questions related to the issues in this
case.
11. A Decision shall be submitted in this case when
the Decision in Kochansky v. Commissioner, T.C. Memo. 1994-
160 (Appeal to 9th Circuit Court of Appeals pending) becomes
final under I.R.C. � 7481.
There are no provisions in the stipulation allowing petitioner to
place in issue other legal theories that would exonerate him from
liability. Petitioner, however, contends that, on the date the
stipulation was filed, which was the date the instant case had
been calendared for trial, the Court indicated that petitioner
would be entitled to raise "other issues". Specifically,
petitioner alleges:
4. On September 26, 1994, at the time and place
scheduled for trial in this matter, Special Trial Judge D.
Irvin Couvillion stated that the case would be continued in
the event that Petitioner desired to raise other issues not
before the Court of Appeals. Said statement is a matter of
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