Glen L. Wittstadt, Jr. and Lynne M. Wittstadt - Page 17

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               L. Reversal and Subsequent Developments                                 
               On or about November 8, 1996, and after some prodding by                
          petitioners, respondent filed a motion with the Court of Appeals             
          asking that the Tax Court's Decision entered on January 31, 1996,            
          be reversed on the basis of Adler v. Commissioner, 86 F.3d 378               
          (4th Cir. 1996).  Shortly thereafter, on November 14, 1996, the              
          Court of Appeals issued an order granting respondent's motion and            
          reversing our Decision.                                                      
               No later than November 22, 1996, respondent's counsel                   
          undertook action to suspend any further collection in respect of             
          the May 1996 assessment against petitioners, pending abatement of            
          such assessment and the refund of amounts previously paid.                   
          Respondent's counsel specifically advised respondent's problem               
          resolution officer for the Delaware-Maryland district that "Mr.              
          Wittstadt no longer owes the deficiency for 1989" and directed               
          the officer to "take whatever steps [are] necessary to terminate             
          the required payment agreement."  Nevertheless, during the fall              
          of 1996, petitioners incurred costs in trying to have collection             
               On January 9, 1997, the record in this case was returned by             
          the Court of Appeals and received by this Court.  Thereafter, by             
          Order dated January 28, 1997, the Court vacated the Decision                 
          entered January 31, 1996, and directed the parties either to                 
          furnish an agreed form of decision suitable for entry of decision            
          by the Court or to move for such relief as they thought might be             

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