Estate of Dora Halder, Deceased, Anita Halder MacDougall, Executrix - Page 9




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          trial date because of any settlement between the parties (i.e.,             
          the Court granted a continuance in this case because the estate’s           
          expert was ill); and (3) Mr. Lindenbaum contacted Mr. Sherland              
          with regard to the error the next day.                                      
               We do not believe that the estate should reap an undue                 
          advantage from the error.  See Sergy v. Commissioner, T.C. Memo.            
          1990-442.  We believe that an injustice would occur if we were to           
          require respondent to adhere to the $1 million value reflected in           
          the January 14, 2002, fax.  We find that there was no meeting of            
          the minds between the parties, and we shall deny the estate’s               
          motion for entry of decision.2                                              
               In reaching our holding herein, we have considered all                 
          arguments made, and, to the extent not mentioned above, we                  
          conclude them to be moot, irrelevant, or without merit.                     
               To reflect the foregoing,                                              
                                                       An appropriate order           
                                                  will be issued.                     








               2  Even if we held there was a meeting of minds, we would              
          deny the estate’s motion because the “settlement” was never                 
          signed or approved by, or even submitted to, any IRS official               
          authorized to approve it.  Gardner v. Commissioner, 75 T.C. 475,            
          479 (1980).                                                                 





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