Estate of Charles B. Grant, Jr. - Page 1

                                 T.C. Memo. 1999-115                                   

                               UNITED STATES TAX COURT                                 

                      ESTATE OF CHARLES B. GRANT, JR., DECEASED,                       
                   CHARLES B. GRANT, III, EXECUTOR, Petitioner v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 13427-98.                    Filed April 6, 1999.            

               Jo Karen Parr, for petitioner.                                          
               Linda K. West, for respondent.                                          

                                  MEMORANDUM OPINION                                   
               GERBER, Judge:  We consider here petitioner’s motion to                 
          amend the petition.  Respondent has objected on the ground that              
          the subject matter of the proposed amendment is not relevant.  We            
          therefore consider whether the relevance of the matter pleaded is            
          prerequisite to our granting leave to amend a pleading.                      

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