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WILLIAMS v. COMMISSIONER

Docket No. 9954-87.

72 T.C.M. 314 (1996)

T.C. Memo. 1996-357

Robert W. and Patricia A. Williams v. Commissioner.

United States Tax Court.

Filed August 6, 1996.

Attorney(s) appearing for the Case

Larry Kars, for the petitioners. Cheryl B. Harris, for the respondent.

MEMORANDUM OPINION

WRIGHT, Judge:

This matter is before the Court on respondent's motion for entry of decision in accordance with a stipulation of settlement (the stipulation) filed October 11, 1994. We must decide whether the subject decision should reflect several adjustments that are not reflected in the stipulation.

Background

Petitioners resided in Pittsburgh, Pennsylvania, when they petitioned the Court. This case is part of...

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