Memorandum Opinion
WILES, Judge:
Respondent determined a deficiency of $1,776.86 in petitioners' Federal income tax for 1973. Petitioners placed this entire amount in dispute and trial was scheduled. Prior to trial the parties agreed that petitioners' deficiency was $1,117.26, and a stipulated decision reflecting this agreement was entered. Petitioners now claim in a "Petion [sic] to Reconsider Tax Decision and Motion to Proceed Incompus Mentus" [sic] that...
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