MCGIVNEY v. COMMISSIONER

Docket No. 10329-99.

80 T.C.M. 94 (2000)

T.C. Memo. 2000-224

Joseph P. McGivney, Jr. v. Commissioner.

United States Tax Court.

Filed July 28, 2000.


Attorney(s) appearing for the Case

Thomas J. Handler, for the petitioner. Patricia Pierce Davis, for the respondent.


MEMORANDUM OPINION

LARO, Judge:

Respondent moves the Court to enter a decision in accordance with the parties' stipulation of settled issues (stipulation) filed on March 20, 2000. Petitioner objects thereto, asserting that he has recently learned of possible evidence of documents which will disprove certain terms of the stipulation. We must decide whether, as requested, we shall defer entry of decision until after petitioner obtains the documents and shares...

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