WASHINGTON, Jan. 19 -- United States Tax Court issued the following order on Jan. 17:
GEN & KATHERINE ZAPF SHIBAYAMA, Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12601-11.
ORDER
This case was called from the calendar for the Trial Session of the Court in San Francisco, CA, on October 15, 2012, at which time the parties represented to the Court that a settlement had been reached in this case. On October 25, 2012, the parties filed a Stipulation of Settled Issues with the Court. The Court ordered the parties to submit an original Stipulated Decision document by November 26, 2012. On January 10, 2013, the Court filed …