T.C. Memo. 1998-103
UNITED STATES TAX COURT
PARVIZ LAVI and MADELINE LAVI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8023-86. Filed March 16, 1998.
Gary S. Weinick, for petitioners.
Peggy Gartenbaum and Patricia A. Riegger, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us under Rule 1551 on
the parties’ disputed computations of the decision to be entered
herein to reflect properly a settlement agreement the parties
1 Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect for the
years at issue.
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