T.C. Memo. 2008-69 UNITED STATES TAX COURT WADE V. SHANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20910-06. Filed March 18, 2008. Wade V. Shang, pro se. Margaret Burow, for respondent. MEMORANDUM OPINION HAINES, Judge: This case is before the Court on respondent’s motion for leave to file amendment to answer under Rule 41(a).1 1Unless otherwise indicated, section references are to the Internal Revenue Code as amended. Rule references are to the Tax Court Rules of Practice and Procedure. Amounts are rounded to (continued...)Page: 1 2 3 4 5 6 7 NextLast modified: March 27, 2008