United States Tax Court, 1999

BMC Software v. Commissioner

United States Tax Court · Decided September 8, 1999 · Ruwe

1999 U.S. Tax Ct. LEXIS 61 (United States Reports)

Opinion

BMC SOFTWARE INC., and SUBSIDIARY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 12731-98

United States Tax Court

1999 U.S. Tax Ct. LEXIS 61;

September 8, 1999, Filed

*61 Counsel for Petitioner: GEORGE M. GERACHIS, Vinson & Elkins, L.L.P., Houston, TX.

Special Trial Attorney: ALLAN E. LANG, Dallas, TX.

Ruwe, Judge

RUWE

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 ending March 31, 1993, in the amount of $ 48,715.00.

* * * * * *

It is stipulated that the Court may enter the foregoing decision.

It is further stipulated that interest will be assessed as provided by law on the deficiency in tax due from petitioners.

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 has become final.

STUART L. BROWN

Chief Counsel

Internal Revenue Service

Case-law data current through December 31, 2025. Source: CourtListener bulk data.