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Petitioners' counsel executed the stipulated decision in
November 1993. Nevertheless, petitioners' counsel did not intend
the stipulated decision to be conclusive as to litigation costs.
In December 1993, respondent's counsel executed the
stipulated decision and forwarded it to the Court.
On December 9, 1993, the Court received the stipulated
decision. The portion consisting of the form of decision recited
that "Pursuant to the agreement of the parties in this case",
petitioners were not liable for any deficiency, additions to tax,
or additional interest for the taxable year in issue. The
portion consisting of the stipulation recited that "It is hereby
stipulated that the Court may enter the foregoing decision in the
above-entitled case" and was executed by counsel for the parties.
As previously indicated, the stipulated decision was silent
regarding litigation costs.
On December 10, 1993, the Court executed the form of
decision and formally entered decision pursuant to the agreement
of the parties (the Decision). Also on December 10, 1993, the
Court served conformed copies of the Decision on the parties.
Thereafter, the Court struck petitioners' case from the February
28, 1994, trial session in San Diego.
In January 1994, respondent closed the administrative and
litigation files related to this case and discarded certain
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