Andrew G. and Cecilia M. Vajna - Page 1
















                                 T.C. Memo. 2001-112                                  


                               UNITED STATES TAX COURT                                


                    ANDREW G. AND CECILIA M. VAJNA, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5038-96.                      Filed May 10, 2001.           


                    Held:  Respondent’s motion for leave to file                      
               amended answer under Rule 41(a), Tax Court Rules of                    
               Practice and Procedure, granted.                                       


               Ronald L. Blanc, James P. Joseph, Brad D. Brian, Michael R.            
          Doyen, Joseph S. Klapach, Ted W. Lieu, and Christopher S. Rizek,            
          for petitioners.                                                            
               David J. Mungo and Katherine H. Ankeny, for respondent.                











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