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Unless otherwise stated, all Rule references are to the
Court’s Rules of Practice and Procedure.
In response to a notice of deficiency dated May 1, 1998, the
petition contained allegations of error concerning respondent’s
valuation of stock and concerning respondent’s determinations
that the decedent made gifts to the shareholders of a corporation
and that life insurance proceeds are includable in his gross
estate.
Petitioner now seeks leave to amend the petition to include
facts learned from Freedom of Information Act requests
approximately 5 months after the original petition was filed.
The facts alleged in the proposed amendment were derived from the
examining agent’s report on the valuation of the stock at issue
in the deficiency notice. Respondent objects to petitioner’s
proposed amendment on the ground that such matters are
irrelevant.
Rule 41(a) provides: “A party may amend a pleading once as
a matter of course at any time before a responsive pleading is
served. * * * Otherwise a party may amend a pleading only by
leave of Court or by written consent of the adverse party”. Rule
41(a) further provides that leave to amend “shall be given freely
when justice so requires.” This Court has looked to cases
decided under rule 15(a) of the Federal Rules of Civil Procedure
for guidance on the interpretation of Rule 41(a). See Kramer v.
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Last modified: May 25, 2011