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The pleadings, motions, other pretrial documents, and trial
record are without reference to the question of whether
petitioners included the renovations in their computation of the
cost of their new residence on their tax return. This question
did not arise until petitioners first mentioned it in their
posttrial reply brief and again in their Rule 155 computation.
Petitioners’ attempt to raise a new matter or create a fact
controversy at either juncture of the proceeding is both
inappropriate and untimely. Petitioners are not permitted to
raise questions concerning fact findings during the Court’s Rule
155 process. Southern Pac. Transp. Co. v. Commissioner, 82 T.C.
122, 127 (1984).
To reflect the foregoing,
Decision will be entered in
accordance with respondent’s
computation.
2(...continued)
reconsideration of findings or opinion under Rule 161, either
within or without the 30-day limit of that Rule.
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Last modified: May 25, 2011