Memorandum Opinion
WOLFE, Special Trial Judge:
This case was assigned pursuant to section 7443A(b)(4) and Rules 180, 181, and 183, and is before the Court on petitioner's Motion For Entry of Judgment.
Petitioner contends that he and respondent entered into an oral settlement agreement in December of 1987 with respect to his 1981 tax liability and that we should enforce the terms of that agreement. Respondent contends...
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