GLADSTONE v. COMMISSIONER

Docket No. 36942-84.

63 T.C.M. 1733 (1992)

T.C. Memo. 1992-10

William B. Gladstone and Roslyn Gladstone v. Commissioner.

United States Tax Court.

Filed January 6, 1992.


Attorney(s) appearing for the Case

Larry Kars, 12 W. 37th St., New York, N.Y., for the petitioners. Mitchell Hausman, for the respondent.


Supplemental Memorandum Opinion

WELLS, Judge:

The instant case is before us on petitioners' motion to amend the petition, which arises out of a dispute between the parties over their differing computations under Rule 155.1 The issues we must decide are: (1) Whether respondent would be prejudiced if the Court were to allow petitioners to raise the issue of their right to a deduction for a net operating loss (NOL) carryback from...

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