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April 12, 2000, which is the date on which respondent made the
motions for judgment on the pleadings. The motions for judgment
on the pleadings were made sufficiently in advance of the date of
the trial session, June 5, 2000, so as not to delay trial of
these cases. The procedural requirements of Rule 120(a) were,
thus, satisfied. As amended, the motions ask that the Court find
that there is due from the various petitioners the deficiencies
in tax set forth above. Petitioners object.
2. Rule 34(b)
Rule 34 deals with petitions. In pertinent part, Rule 34,
provides:
(b) Content of Petition in Deficiency or
Liability Actions: The petition in a deficiency or
liability action shall contain * * *
* * * * * * *
(4) Clear and concise assignments of each and
every error which the petitioner alleges to have been
committed by the Commissioner in the determination of
the deficiency or liability. The assignments of error
shall include issues in respect of which the burden of
proof is on the Commissioner. Any issue not raised in
the assignments of error shall be deemed to be
conceded. Each assignment of error shall be separately
lettered.
(5) Clear and concise lettered statements of the
facts on which petitioner bases the assignments of
error, except with respect to those assignments of
error as to which the burden of proof is on the
Commissioner.
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