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inclusive. * * * Please let me know how you wish to proceed
regarding finalizing the details of Becker Holding
Corporation’s acceptance of the terms of your April 18, 2002
letter. I look forward to working with you to finally
resolve this issue.
On July 18, 2002, Mr. Kaufman notified Mr. Leonard that the
case could not be resolved on the terms set out in his April 18,
2002, letter.
On January 30, 2003, respondent issued a notice of
deficiency denying in full, inter alia, petitioner’s amortization
deduction of $5,307,600 taken in 1996. Petitioner filed a timely
petition with the Court on April 29, 2003, and respondent filed
an answer on June 25, 2003. The original petition did not set
out the statute of limitations as an affirmative defense.
On October 7, 2003, petitioner filed a Motion for Leave to
File Amended Petition to include a statute of limitations defense
as well as a claim that a settlement had been reached with
Appeals. Petitioner’s Motion for Leave to File Amended Petition
was granted by the Court, and the amended petition was filed on
October 8, 2003.
Petitioner also filed on October 7, 2003, a Motion for
Summary Judgment supported by a Memorandum of Authorities with
attached affidavits. Petitioner’s motion seeks judgment that a
settlement had been reached, or, in the alternative, that
respondent’s notice of deficiency, dated January 30, 2003, is
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