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a. If the Court finds that any additions to tax or the
section 6621(c) interest are applicable to the
underpayment attributable to the above-designated tax
shelter adjustment(s), the resolution of the tax
shelter issue and the applicability of such addition to
tax or interest to that tax shelter issue in the
CONTROLLING CASE, whether by litigation or settlement,
shall apply to petitioner(s) as if the petitioner(s) in
this case was/were the same as the taxpayer(s) in the
CONTROLLING CASE;
4. If the adjustment is resolved in the CONTROLLING
CASE in a manner which affects the same issue in other
years (e.g., * losses in later years or affects
depreciation schedules), the resolution will apply to
petitioners’ later years as if the petitioners in this
case was/were the same as the taxpayer(s) in the
CONTROLLING CASE;
5. A decision shall be submitted in this case when the
decision in the CONTROLLING CASE (whether litigated or
settled) becomes final under I.R.C. sec. 7481;
6. If the CONTROLLING CASE is appealed, the
petitioner(s) consent(s) to the assessment and
collection of the deficiency(ies), attributable to the
adjustment(s) formulated by reference to the Tax
Court’s opinion, notwithstanding the restrictions under
I.R.C. sec. 6213(a);
7. The petitioner(s) in this case will testify or
provide information in any case involving the same tax
shelter adjustment, if requested; and
8. The petitioner(s) in this case consent(s) to the
disclosure of all tax returns and tax return
information for the purpose of respondent’s discovering
or submitting evidence in any case involving the same
shelter adjustment(s).
The piggyback agreement was signed by counsel for the taxpayers
and respondent in the Fisher and Estate of Satin cases and filed
with the Court on September 12, 1988. Thereafter, the two Miller
cases were settled, and agreed decision documents in those cases
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