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B. Deduction for Road Construction
At trial, petitioner raised, for the first time, the issue
of an additional deduction for costs associated with building a
logging road on his property. Petitioner’s petition does not
address this issue. Petitioner did not amend his petition to
raise this issue. Petitioner did not exchange documentary
evidence related to the logging road with respondent before the
trial, as directed by the Court’s pretrial order dated October
16, 2002.
Ordinarily, we will not consider issues that are raised for
the first time at trial or on brief. See Foil v. Commissioner,
92 T.C. 376, 418 (1989), affd. 920 F.2d 1196 (5th Cir. 1990);
Markwardt v. Commissioner, 64 T.C. 989, 997 (1975). This Court
has held on numerous occasions that it will not consider issues
which have not been pleaded. See, e.g., Estate of Mandels v.
Commissioner, 64 T.C. 61 (1975); Estate of Horvath v.
Commissioner, 59 T.C. 551, 556 (1973); Frentz v. Commissioner, 44
T.C. 485, 490-491 (1965), affd. by order 375 F.2d 662 (6th Cir.
1967).
At trial, the Court did not allow petitioner to raise this
issue. Further, the Court sustained respondent’s objection to
the admission of evidence related to the logging road. In his
posttrial brief, petitioner again attempts to raise the issue of
deduction of expenses associated with the construction of the
logging road. This issue is not before the Court.
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