Dieter Stussy - Page 9




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               We find the transposition error in the notice of deficiency            
          to be inconsequential and hold that the notice of deficiency is             
          valid.  Consequently, we deny petitioner’s oral motion to dismiss           
          for lack of jurisdiction.                                                   
          2.  Respondent’s Motion To Strike Portions of the Petition                  
               Pursuant to Rule 52, respondent moves to strike various                
          portions of the petition as frivolous, vague, and immaterial                
          allegations and assertions with no factual basis.  Pages 2 and 3            
          of respondent’s motion identify the specific portions of the                
          petition which respondent seeks to strike.  We need not detail              
          each specific statement sought to be stricken as petitioner was             
          properly served and is aware of respondent’s position.                      
               Under Rule 52, this Court, upon timely motion by a party or            
          upon the Court’s own initiative at any time, may order stricken             
          from any pleading any insufficient claim or defense or any                  
          redundant, immaterial, impertinent, frivolous, or scandalous                
          matter.                                                                     
               A motion to strike matter from a pleading will be granted              
          only if the moving party establishes (1) that the matter has no             
          possible bearing upon the subject matter of the litigation, and             
          (2) that prejudice will result to the moving party if the motion            
          is not granted.  Estate of Jephson v. Commissioner, 81 T.C. 999,            
          1001 (1983).                                                                
               A petition must contain (1) clear and concise assignments of           






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