Robert Ho - Page 12

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          Support Of Petitioner’s Motion For Leave To File Second Amended             
          Petition, and (3) Petitioner’s Tax Court Rule 50(c) Statement In            
          Opposition To Respondent’s Motion For Summary Judgment.                     
               Over respondent’s objection, the Court granted petitioner’s            
          motion to remove small tax case designation to preserve                     
          petitioner’s right to appeal any adverse decision against him.              
          The allegations in petitioner’s amended petition filed March 18,            
          2005, were deemed denied based on respondent’s denial of those              
          allegations with the exception of petitioner’s Social Security              
               With respect to respondent’s motion in limine, the Court               
          concluded that petitioner had received the notice of deficiency             
          and that he had failed to file a petition for redetermination               
          with the Court.  Accordingly, the Court granted respondent’s                
          motion in limine in that petitioner is precluded from introducing           
          any testimony or documentary evidence challenging the                       
          determinations raised in the notice of deficiency; i.e., the                
          amount or existence of the deficiency, the addition to tax for              
          failure to file, and the addition to tax for failure to pay                 
          estimated tax.                                                              
               With respect to petitioner’s motion for leave to file second           
          amended petition, respondent argued that the issues raised in the           
          proposed second amended petition were the same issues that                  
          respondent addressed, and supported by exhibits, in his motion              

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