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underpayments of tax attributable to the disallowed tax benefits.
Respondent is sustained on this issue.
D. Petitioners' Motions For Leave To File Motion For Decision
Ordering Relief From the Negligence Penalty and the Penalty Rate
of Interest and To File Supporting Memorandum of Law
Long after the trials of these cases, petitioners in docket
Nos. 19760-89, 24512-89, and 10147-91 each filed a Motion For
Leave To File Motion for Decision Ordering Relief From the
Negligence Penalty and the Penalty Rate of Interest and To File
Supporting Memorandum of Law under Rule 50. In addition, they
lodged with the Court motions for decision ordering relief from
the additions to tax for negligence and from the increased rate
of interest, with attachments, and memoranda in support of such
motions. Respondent filed objections, with attachments, and
memoranda in support thereof and petitioners thereafter filed
reply memoranda. Petitioners argue that they should be afforded
the same settlement that was reached between other taxpayers and
the IRS in Miller v. Commissioner, docket Nos. 10382-86 and
10383-86. See Farrell v. Commissioner, T.C. Memo. 1996-295,
denying a similar motion based in part on analogous
circumstances.
Counsel for petitioners seek to raise a new issue long after
the trials in these cases. Resolution of such issue might well
require new trials. Such further trials "would be contrary to
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