Blair R. Laing & Donna R. Laing - Page 2

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            This case is before the Court on petitioners' Motion for                                  
            Leave to Amend Petition, as Supplemented, filed pursuant to Rule                          
            41.  Petitioners contend that justice requires that they be                               
            permitted to file an amended petition in order to place in issue                          
            an additional taxable year.  Respondent contends that                                     
            petitioners' 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 that the petition was filed with the Court,                             
            petitioners resided in Brownsburg, Indiana.                                               
                  On March 21, 1997, respondent mailed two separate joint                             
            notices of deficiency to petitioners.  The first notice                                   
            determined deficiencies in income taxes, together with accuracy-                          
            related penalties, for the taxable years 1993 and 1994.  The                              
            second notice determined a deficiency in income tax, together                             
            with an accuracy-related penalty, for the taxable year 1995.2                             




            (...continued)                                                                            
            the Tax Court Rules of Practice and Procedure.                                            
            2  Both notices were mailed to petitioners at 1012 South                                  
            Green Street, Brownsburg, Indiana 46112-1808.  Petitioners do not                         
            dispute that this is their correct address.                                               




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