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BRUNO v. COMMISSIONER

Docket No. 4466-76.

72 T.C. 443 (1979)

SALVATORE I. AND NORMA J. BRUNO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 7, 1979.

Attorney(s) appearing for the Case

Curt R. Feuer and Andrew D. Frieze, for the petitioners.

Thomas P. Dougherty, Jr., for the respondent.

OPINION

SIMPSON, Judge:

In this proceeding, we must rule on petitioners' motion pursuant to Rule 52, Tax Court Rules of Practice and Procedure,1 to strike the Commissioner's amendment to his answer. The parties have presented both written and oral arguments on the motion.

On March 1, 1976, the Commissioner timely issued a statutory notice asserting a deficiency of $779.20 in the petitioners' Federal income tax...

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