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Fruit of the Loom, Inc. v. Commissioner, 72 F.3d 1338 (7th
Cir. 1996), affg. T.C. Memo. 1994-492, and Rasmussen v. United
States, 811 F.2d 949 (5th Cir. 1987), illustrate, among other
things, that general administrative settlement agreements are not
regarded as constituting determinations under section 1313(a).
Where the written stipulation of settled issues reflects
more than general language and expressly includes the underlying
terms of the settlement agreement between the parties, the Tax
Court decision that is entered based thereon may be treated as a
final determination for purposes of the mitigation provisions.
For example, in Shields v. United States, 265 F. Supp. 770 (N.D.
Ohio 1965), affd. 375 F.2d 457 (6th Cir. 1967), a stipulation of
settlement that was filed with the Court included the specific
underlying treatment of the particular adjustments on which
mitigation was sought, and such stipulation served as the grounds
for the decision entered by the Court. In that situation, the
decision entered by the Tax Court was held by the District Court
to constitute a determination for purposes of mitigation.
Where, however, a Tax Court case is settled and a decision
is entered based thereon, and where the specific underlying terms
of the settlement agreement between the parties are not reflected
in the stipulation of settlement that is filed with the Court and
that serves as grounds for the decision that is entered, such a
Tax Court decision does not satisfy either the determination
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