ESTATE OF GRANT v. COMMISSIONER

Docket No. 13427-98.

77 T.C.M. 1762 (1999)

T.C. Memo. 1999-115

Estate of Charles B. Grant, Jr., Deceased, Charles B. Grant III, Executor v. Commissioner.

United States Tax Court.

Filed April 6, 1999.


Attorney(s) appearing for the Case

Jo Karen Parr, for the petitioner. Linda K. West, for the respondent.


MEMORANDUM OPINION

GERBER, Judge:

We consider here petitioner's motion to amend the petition. Respondent has objected on the ground that the subject matter of the proposed amendment is not relevant. We therefore consider whether the relevance of the matter pleaded is prerequisite to our granting leave to amend a pleading.

Unless otherwise stated, all Rule references are to the Court's Rules of Practice and Procedure.

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