Rehearing and Suggestion for Rehearing En Banc Denied June 16, 1994.
REYNALDO G. GARZA, Circuit Judge:
Mark and Karen Buchine appeal a decision from the United States Tax Court holding them liable for tax deficiencies. We find that the Tax Court did not go beyond its statutorily prescribed jurisdiction by applying the equitable principle of reformation. We further find that the Tax Court did not clearly err in finding that a written agreement existed between...
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