Eric Jennings - Page 2

                                               - 2 -                                                  
            Rules 180, 181, and 183.1  The Court agrees with and adopts the                           
            Opinion of the Special Trial Judge, which is set forth below.                             
                  This case is before the Court on petitioner's Motion for                            
            Leave to File Amended Pleading, filed pursuant to Rule 41.                                
            Petitioner contends that justice requires that he be permitted to                         
            file an amended petition in order to place in issue an additional                         
            taxable year.  Respondent contends that petitioner's motion seeks                         
            to confer jurisdiction over a taxable year which otherwise would                          
            not come within the Court's jurisdiction under the petition as on                         
            file and in respect of which the 90-day period for petitioning                            
            the Court expired before the motion was filed.                                            
            Background                                                                                
                  At the time the petition was filed with the Court,                                  
            petitioner resided in Arlington, Texas.                                                   
                  On or about December 18, 1996, respondent sent notices of                           
            deficiency to petitioner.  The first notice, which was dated                              
            December 18, 1996, determined a deficiency in income tax,                                 
            together with an addition to tax and an accuracy-related penalty,                         
            for the taxable year 1992.  The second notice, which was also                             
            dated December 18, 1996, determined deficiencies in income taxes,                         
            together with an addition to tax and accuracy-related penalties,                          
            for the taxable years 1993 and 1994.                                                      

            1 Unless otherwise indicated, all section references are to                               
            the Internal Revenue Code, as amended, and all Rule references                            
            are to the Tax Court Rules of Practice and Procedure.                                     





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