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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
agreement with respect to the Plastics Recycling project so that
taxpayers who did not wish to litigate their cases individually
could agree to be bound by the results of the test cases. Fisher
v. Commissioner, supra; Estate of Satin v. Commissioner, supra.
The piggyback agreement, as set forth in the Fisher and Estate of
Satin cases, provides as follows:
With respect to all adjustments in respondent’s notice
of deficiency relating to the Plastics Recycling tax
shelter, the parties stipulate the following terms of
settlement:
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