The opinion
MALCOLM and SHARON K. SCHWARTZ, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Schwartz v. Commissioner
Docket No. 135-94
United States Tax Court
1994 U.S. Tax Ct. LEXIS 87 ;
October 20, 1994 , Entered
*87 MICHAEL DICKER, Counsel for Petitioners, Topel Forman, Chicago, Illinois.
WILLIAM E. BOGNER , Assistant District Counsel, Chicago, Illinois.
Norman H. Wolfe , Special Trial Judge.
Norman H. Wolfe
DECISION Pursuant to the agreement of the parties in the above-entitled case, it is
ORDERED AND DECIDED: That there is a deficiency in income tax due from the petitioners for the taxable year 1989 in the amount of $ 5,438.00.
It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case.
It is further stipulated that, effective upon the entry of this decision by the Court, petitioners waive the restrictions contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiency (plus statutory interest) until the decision of the Tax Court becomes final.
STUART L. BROWN
Chief Counsel
Internal Revenue Service
Date: 10/14/94
Date: ___