- 12 - petitioners’ 2002-04 taxable years is open. Accordingly, this Court will deny petitioners’ motion for judgment on the pleadings. To reflect the foregoing, An appropriate order denying petitioners’ motion for judgment on the pleadings will be issued.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12Last modified: November 10, 2007