- 92 -
petitioners concede it applies in their cases. Petitioners
failed to accept a piggyback settlement offer that would have
entitled them to the settlement reached in the Miller cases, and
also rejected a settlement offer made to them prior to trial of a
test case. In contrast, Miller negotiated for himself and
accepted an offer that was essentially the same as the Plastics
Recycling project settlement offer rejected by petitioners prior
to trial. Accordingly, petitioners' motions are not supported by
the principle of equality on which they rely. Cf. Baratelli v.
Commissioner, T.C. Memo. 1994-484.
To reflect the foregoing,
Appropriate orders will be issued
denying petitioners' motions, and
decisions will be entered for respondent
in docket Nos. 21518-88, 21519-88,
22399-90, 22466-90, and under Rule 155
in docket Nos. 4789-89 and 21209-90.
Page: Previous 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 Last modified: May 25, 2011