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Jephson v. Commissioner, supra at 1000-1001; Allen v.
Commissioner, supra.
In general, motions to strike pleadings have not been
favored by the Federal courts. Estate of Jephson v.
Commissioner, supra at 1001; Allen v. Commissioner, supra. A
matter will not be stricken from a pleading unless it is clear
that it can have no possible bearing upon the subject matter of
the litigation. Estate of Jephson v. Commissioner, supra; Allen
v. Commissioner, supra.
A motion to strike should be granted only when the
allegations have no possible relation to the
controversy. When the court is in doubt whether under
any contingency the matter may raise an issue, the
motion should be denied. If the matter that is the
subject of the motion involves disputed and substantial
questions of law, the motion should be denied and the
allegations should be determined on the merits. In
addition, a motion to strike will usually not be
granted unless there is a showing of prejudice to the
moving party.
Estate of Jephson v. Commissioner, supra at 1001 (citations
omitted).
Furthermore, in a case in which the taxpayer sought to
strike the portion of the answer alleging an increased deficiency
pursuant to section 6214(a) we stated: “the * * * [taxpayer] has
no right to restrict the trial to the issues presented by him,
nor does he have a right to restrict the deficiency considered by
the Court to the amount placed in dispute by him.” Bruno v.
Commissioner, 72 T.C. 443, 446 (1979). We concluded that there
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