John S. Black - Page 5

                                                - 5 -                                                   
                  On September 14, 1995, respondent filed the Motion To                                 
            Dismiss For Failure To State A Claim Upon Which Relief Can Be                               
            Granted that is presently pending before the Court.  In her                                 
            motion respondent contends, inter alia, that the amended petition                           
            includes "no allegations of justiciable error as to the                                     
            adjustments to taxable income made by the respondent."                                      
                  On September 18, 1995, the Court issued an order directing                            
            petitioner to file a second amended petition on or before October                           
            10, 1995.  In particular, the Court directed that the second                                
            amended petition should set forth with specificity each error                               
            allegedly made by respondent in the determination of the                                    
            deficiencies and separate statements of every fact upon which the                           
            assignments of error are based.  The Order also served to notify                            
            petitioner that respondent's motion would be called for hearing                             
            at the Court's Motions Session to be held in Washington, D.C.,                              
            on October 18, 1995.                                                                        
                  Petitioner did not comply with the Court's Order dated                                
            September 18, 1995.  Rather, on October 16, 1995, petitioner                                
            filed a Rule 50(c) statement repeating the allegations set forth                            
            in his original imperfect petition.5                                                        

            5 The heart of petitioner's Rule 50(c) statement provides as                                
            follows:                                                                                    
                  I see no reason to submit an AMENDED claim because                                    
                  everything was listed on the original filing.  I was                                  
                  under the false impression that the TAX COURT was a                                   
                  LEGITIMATE COURT, however, further research revealed                                  
                                                                          (continued...)                




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