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Estate of Satin v. Commissioner, T.C. Memo. 1994-435.
Additionally, petitioners argue that in the stipulation of facts
in the present case, “the parties unequivocally stipulated that
petitioner agreed to be bound to the lead cases under the
piggyback agreement. (Supp. Stip., pars. 34-35).” Respondent
disagrees with these arguments, and we agree with respondent.
In Fisher and Estate of Satin this Court summarized the
background of the piggyback agreement in the Plastics Recycling
group of cases. On June 12, 1987, this Court ordered that the
lead counsel for the taxpayers in the Plastics Recycling cases
and respondent designate test or lead cases which would present
all issues involved in the Plastics Recycling cases. In a letter
dated August 14, 1987, respondent notified the Court that lead
counsel for the taxpayers and respondent had selected the
following docketed cases as the lead cases in the Plastics
Recycling group: (1) Fine v. Commissioner, docket No. 35437-85;
(2) Miller v. Commissioner, docket No. 10382-86; and (3) Miller
v. Commissioner, docket No. 10383-86. In early 1988, the Fine
case concluded without trial. The parties, thereafter, selected,
and the Court designated, the case of Provizer v. Commissioner,
docket No. 27141-86, as a lead case along with the two Miller
cases.
After the lead counsel for the taxpayers and respondent
agreed upon the test cases, respondent prepared a piggyback
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