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LAING v. COMMISSIONER

Docket No. 13135-97.

74 T.C.M. 1340 (1997)

T.C. Memo. 1997-543

Blair R. Laing and Donna R. Laing v. Commissioner.

United States Tax Court.

Filed December 9, 1997.

Attorney(s) appearing for the Case

F. Pen Cosby, for the petitioners. Jordan Musen and Angela J. Kennedy, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

This case is before the Court on petitioners' Motion for Leave to Amend Petition, as Supplemented, filed pursuant to Rule 41. Petitioners contend that justice requires that they be permitted to file an amended petition in order to place in issue an additional taxable year...

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