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jurisdiction on the Court over a matter which otherwise would not
come within its jurisdiction under the petition as then on file."
Rule 41(a).
Petitioner seeks to overcome the foregoing analysis by
arguing that for purposes of Rule 41(a), the "matter" before the
Court is "the matter of 'Eric Jennings v. Commissioner of
Internal Revenue'". We disagree. Insofar as this case is
concerned, the "matter" clearly contemplated by Rule 41(a) is
respondent's deficiency determination for the taxable year 1992.
In this regard, the Supreme Court has held that "Each year is the
origin of a new liability and of a separate cause of action."
Commissioner v. Sunnen, 333 U.S. 591, 598 (1948). Stated
otherwise, our jurisdiction is year specific.
Petitioner also seeks to overcome the foregoing analysis by
arguing that the adjustments giving rise to the deficiency for
1992 fall in the same categories as those giving rise to the
deficiencies for 1993 and 1994. Essentially the same argument
was addressed, and rejected, in Franks v. Commissioner, supra.
In Franks v. Commissioner, supra, the Commissioner issued
two notices of deficiency, one for the taxable year 1980 and the
other for the taxable year 1981. Both notices made adjustments
primarily related to the same investments of the taxpayer.
Thereafter, the taxpayer filed a petition that referenced only
the taxable year 1981; further, the taxpayer only attached as an
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