Spector v. Commissioner
United States Tax Court
Petitioners' representative negotiated a settlement stipulation with Government counsel, which was filed with this Court. Petitioners thereafter retained new counsel who sought to set aside the stipulation. Held, no valid grounds for setting aside the stipulation have been established.
1Opinion of the Court
OPINION
Naum, Judge:
This is a proceeding on an order to show cause, as more fully hereinafter set forth.
The Commissioner determined certain deficiencies in income tax against petitioners, husband and wife, for the years 1955-58, and they filed a petition in this Court contesting those deficiencies on October 30, 1961. On November 1, 1961, Jack A. Eothenstein, a member of the bar of this Court, entered his appearance for the petitioners. Thereafter, on December 10,1962, the clerk of this Court served notice setting the case for trial in New York on March 18,1963.
As a result of four separate…
2Cases cited1 opinion
- Saigh v. CommissionerUnited States Tax Court · 1956
3Cited by22 opinions
- Dorchester Indus. v. Comm'rUnited States Tax Court · 1997
- Maxcy v. CommissionerUnited States Tax Court · 1973
- Manko v. CommissionerUnited States Tax Court · 1995
- Yellow Cab Co. v. CommissionerUnited States Tax Court · 1964
- Davenport Recycling Assocs. v. CommissionerUnited States Tax Court · 1998
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