LAVE v. COMMISSIONER

Docket No. 8023-86.

75 T.C.M. 1980 (1998)

T.C. Memo. 1998-103

Parviz Lave and Madeline Lavi v. Commissioner.

United States Tax Court.

Filed March 16, 1998.


Attorney(s) appearing for the Case

Gary S. Weinick, for the petitioners. Peggy Gartenbaum and Patricia A. Riegger, for the respondent.


MEMORANDUM OPINION

SWIFT, Judge:

This matter is before us under Rule 1551 on the parties' disputed computations of the decision to be entered herein to reflect properly a settlement agreement the parties agreed to with regard to the tax adjustments in dispute and with regard to increased interest under section 6621(c). The years before us in this case are 1979 and 1980.

Stipulations of settlement were filed by the parties...

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