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deficiency for 1991. Because respondent was not prohibited from
issuing the notice of deficiency in this case and petitioner
timely petitioned for a redetermination, we have jurisdiction to
consider and resolve the parties' controversy for all years,
including 1991.4
To reflect the foregoing,
An order will be issued
granting respondent's motion for
partial summary judgment.
4 In the consolidated case filed in response to the February
notice, respondent moved to amend the answer to allege that the
1991 excise tax be considered along with the 1991 income tax
deficiency in that case. Respondent, it appears, moved to
include the excise tax in the consolidated case if the partial
summary judgment motion was unsuccessful. Due to the granting of
respondent's partial summary judgment motion, respondent's motion
to amend the answer in the consolidated case will be denied.
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Last modified: May 25, 2011