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former counsel, Dwight M. Montgomery (Montgomery), was
unauthorized to agree to the settlements on their behalf.2
Following an evidentiary hearing on petitioners’ motion, we
decide whether to vacate the stipulated decision and to set aside
the related stipulations of settlement. We hold that we shall.
FINDINGS OF FACT
Some facts were stipulated. We incorporate herein by this
reference the parties’ stipulation of facts and the exhibits
submitted therewith. We find the stipulated facts accordingly.
Petitioners attached certain documents to their opening brief as
an appendix. These documents and the statements therein are not
evidence. We give these documents and statements no
consideration except to the extent that they are duplicative of a
document or statement otherwise in evidence. See Rule 143(b);3
see also Harris v. Commissioner, T.C. Memo. 1998-332 (documents
attached to a brief are not evidence).
Petitioners, husband and wife, resided in San Juan
Capistrano, California, when their petition was filed. During
1993 and 1994, they worked in a business that provided physical,
occupational, and speech therapy services to nursing homes.
2 Although this motion was filed as a motion to vacate the
decision, we understand and treat it as a request by petitioners
to vacate the stipulations of settlement as well.
3 Unless otherwise indicated, section references are to the
Internal Revenue Code applicable to the relevant years. Rule
references are to the Tax Court Rules of Practice and Procedure.
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