Memorandum Findings of Fact and Opinion
PARKER, Judge:
This case is before us on petitioners' motion to enforce settlement, filed on January 11, 1991. Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended and in effect for the taxable years in issue.
Findings of Fact
On September 12, 1990, this case was noticed for trial during the trial session of the Tax Court in Jackson, Mississippi, commencing...
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