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COMPUTERVISION CORPORATION v. COMMISSIONER

Docket No. 17527-88.

64 T.C.M. 281 (1992)

T.C. Memo. 1992-424.

Computervision Corporation v. Commissioner.

United States Tax Court.

Filed July 27, 1992.

Attorney(s) appearing for the Case

John S. Brown, 150 Federal St., Boston, Mass., for the petitioner. Charles W. Maurer, Jr., and David N. Brodsky, for the respondent.

Memorandum Opinion

NIMS, Judge:

This matter is before the Court on respondent's motion for leave to file amendment to answer. (All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.)

Background

This case was originally submitted fully stipulated for the resolution of three issues. Each of the issues concerned the proper amount...

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