Diana Van Arsdalen, f.k.a. Diana Murray - Page 2

                                        - 2 -                                         
                    Held, further:  P’s motion to strike will be                      
               granted in that the restrictive language in R’s notice                 
               is deemed stricken, and M’s notice of intervention will                
               be filed.                                                              


               Jack Barry Schiffman, for petitioner.                                  
               Emly B. Berndt, for respondent.                                        


                                       OPINION                                        

               DAWSON, Judge:  This case was assigned to Chief Special                
          Trial Judge Peter J. Panuthos, pursuant to the provisions of                
          section 7443A(b)(5) and Rules 180, 181, and 183.1  The Court                
          agrees with and adopts the opinion of the Chief Special Trial               
          Judge, which is set forth below.                                            
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on petitioner’s motion to strike.  As explained in                
          detail below, we shall grant petitioner’s motion.                           
                                   Background                                         
               Petitioner filed joint Federal income tax returns with her             
          then husband, Stanley David Murray (Mr. Murray), for the taxable            
          years 1992 to 1996.                                                         




               1Section references are to sections of the Internal Revenue            
          Code, as amended, and Rule references are to the Tax Court Rules            
          of Practice and Procedure.                                                  




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011