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December 31, 1984, would be calculated at 120 percent of the
statutory rate under section 6621(c). In a second notice of
deficiency issued that same date, respondent determined a
deficiency in petitioners' 1978 Federal income tax due solely to
the disallowance of a credit carryback that arose in 1981. A
timely petition to this Court was filed by petitioners on January
19, 1988 (docket No. 1173-88).5 Petitioners' counsel at the time
was Jerome R. Rosenberg (Rosenberg).
Several months earlier, on June 12, 1987, this Court had
ordered that respondent and the lead counsel for the taxpayers in
Plastics Recycling cases designate lead cases that would present
all issues involved in the Plastics Recycling cases. The
following cases were selected: (1) Fine v. Commissioner, docket
No. 35437-85; (2) Miller v. Commissioner, docket No. 10382-86
(concerning taxable years 1982 and 1983); and (3) Miller v.
Commissioner, docket No. 10383-86 (concerning taxable years 1979
and 1980). In early 1988, the Fine case was concluded without
trial. In place of the Fine case, the parties thereafter
selected, and the Court designated, the case of Provizer v.
Commissioner, docket No. 27141-86, as a lead case along with the
5 Certain background facts and circumstances relating to
docket No. 1173-88 apparently are not disputed by the parties,
and we have discussed these matters for the sake of completeness.
As we have noted, granting petitioners' motion for leave would
require further proceedings.
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