1976 Tax Ct. Memo LEXIS 338 | Tax Ct. | 1976
MEMORANDUM OPINION
FORRESTER,
All of the facts have been stipulated and are so found.
The petitioners were legal residents of Vancouver, Washington, at the time of the filing of the petition in this case. Their joint income tax return for 1972 was filed with the Internal Revenue Service at Ogden, Utah.
The case was tried and submitted to the Court on November 17, 1975, and on February 20, 1976, petitioners filed an instrument with the Court which is dated February 13, 1976, by which they "concede the above case to the COMMISSIONER OF INTERNAL REVENUE, the respondent; [request that we] discontinue the proceedings and enter*339 a decision in favor of the respondent."
In compliance with such request,