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Memorandum Opinion of this Court dated Aug. 12, 1949.
Accordingly, respondent's motion to amend the answer will be
granted.
As the foregoing discussion makes obvious, our rulings on
these motions will require substantial additional proceedings
before the instant case is properly submitted for decision.
Therefore, acting on our own motion, we shall vacate our earlier
order dated October 17, 2002, to the extent that it granted the
parties' "Joint Motion for Leave to Submit Motion for Decision
Under Tax Court Rule 122."
To reflect the foregoing,
An order will be issued
denying petitioners' Motion to
Suppress Evidence Illegally
Obtained through Violation of Fed.
R. Crim. P. Rule 6(e) and to
Determine Issues of the Burden of
Proof, granting respondent's Motion
for Leave to File Amendment to
Answer to Amended Petition, and
vacating our order granting the
parties' Joint Motion for Leave to
Submit Motion for Decision Under
Tax Court Rule 122.
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