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denying that (1) H had an underpayment of tax for each of
the years in issue and (2) this underpayment was due to
fraud.
1. Held: Ps’ motion for leave to file an amended reply
will be granted. Rule 41(a) of the Tax Court Rules of
Practice & Procedure.
2. Held, further, H is collaterally estopped from
denying that (1) H had an underpayment of tax for each year
in issue and (2) this underpayment was due to fraud. R’s
summary judgment motion will be granted to the extent of
this collateral estoppel; in all other respects, R’s summary
judgment motion will be denied. Rule 121 of the Tax Court
Rules of Practice & Procedure.
Moshe Schuldinger, for petitioners.
Alan R. Peregoy, for respondent.
MEMORANDUM OPINION
CHABOT, Judge: The instant case is before us on
petitioners’ motion under Rule 411 for leave to file an amended
reply and on respondent’s motion under Rule 121 for summary
judgment.
Background--Procedure
1. Notice of Deficiency; Petition
Respondent determined deficiencies in Federal individual
income tax and additions to tax under sections 6653(b)(1)2
1 Unless indicated otherwise, all Rule References are to
the Tax Court Rules of Practice and Procedure.
2 Unless indicated otherwise, all section references are
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