STAUFFACHER v. COMMISSIONER

Docket No. 23885-88.

97 T.C. 453 (1991)

DAVID G. STAUFFACHER AND PATRICIA STAUFFACHER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 30, 1991.


Attorney(s) appearing for the Case

Paul A. Croake, for the petitioners.

Michael J. Calabrese, for the respondent.


OPINION

COHEN, Judge:

A decision was entered in this case on March 30, 1990, pursuant to the agreement of the parties. On June 24, 1991, petitioners filed a motion for Court to redetermine interest on deficiency, relying on Rule 261, Tax Court Rules of Practice and Procedure. Petitioners seek to have interest determined in accordance with an alleged accord and satisfaction resulting from an appeals auditor's tentative computation of interest payable...

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