Walter S. and Sally H. Newbern, (1999)

United States Tax Court

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Walter S. and Sally H. Newbern, (1999)

T.C. Memo. 1999-112

UNITED STATES TAX COURT WALTER S. AND SALLY H. NEWBERN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3792-87, 12619-90. Filed April 2, 1999.

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

MEMORANDUM OPINION COLVIN, Judge: These cases are before the Court on petitioners' second motion to set aside stipulat...

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