# Schwartz v. Commissioner

> United States Tax Court · October 20, 1994 · 1994 U.S. Tax Ct. LEXIS 87

URL: https://www.frixlaw.com/law-library/cases/4613795

## Case

- **Full name:** MALCOLM and SHARON K. SCHWARTZ v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** October 20, 1994
- **Citations:** 1994 U.S. Tax Ct. LEXIS 87
- **Precedential status:** Unpublished
- **Opinion:** Opinion
- **Judges:** "Norman H. Wolfe"
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4613795

## Opinion text

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: ___

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4613795. Public record. Not legal advice.