NEWBERN v. COMMISSIONER

Docket Nos. 3792-87, 12619-90.

77 T.C.M. 1757 (1999)

T.C. Memo. 1999-112

Walter S. and Sally H. Newbern v. Commissioner.

United States Tax Court.

Filed April 2, 1999.


Attorney(s) appearing for the Case

A. Eugene Lewis, for the petitioners. Judith C. Winkler, for the respondent.


MEMORANDUM OPINION

COLVIN, Judge:

These cases are before the Court on petitioners' second motion to set aside stipulations of settled issues.

Petitioners contend that their counsel at that time (petitioners' former counsel) signed stipulations of settled issues in these cases without their authority. The sole issue for decision is whether petitioners are bound by those stipulations of settled issues. We hold that they are.

The parties and...

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