T.C. Memo. 1999-112
UNITED STATES TAX COURT
WALTER S. AND SALLY H. NEWBERN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3792-87, 12619-90. Filed April 2, 1999.
A. Eugene Lewis, for petitioners.
Judith C. Winkler, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: These cases are before the Court on
petitioners’ second motion to set aside stipulations of settled
issues.
Petitioners contend that their counsel at that time
(petitioners' former counsel) signed stipulations of settled
issues in these cases without their authority. The sole issue
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