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FARRELL v. C.I.R.

No. 428, Docket 96-4197.

136 F.3d 889 (1998)

Vincent FARRELL, Jr. and Clotilde Farrell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided February 4, 1998.

Attorney(s) appearing for the Case

Hugh Janow (Seth L. Marcus, on the brief), Pearl River, NY, for Petitioners-Appellants.

Joan I. Oppenheimer, Tax Division, United States Department of Justice, Washington, DC, for Respondent-Appellee.

Before: MINER and PARKER, Circuit Judges, and ARTERTON, District Judge.

ARTERTON, District Judge:

The facts of this case present the question of when and how the unique provisions of Rule 91 of the Tax Court's Rules of Practice and Procedure interplay with Rule 41 of the same, 26 U.S.C. foll. § 7453. The dispute in this case centers on the Tax Court's grant of leave to amend the Commissioner's answer to the taxpayers' petition for redetermination of a tax deficiency. The taxpayers in this...

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