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VAJNA v. COMMISSIONER

Docket No. 5038-96.

81 T.C.M. 1607 (2001)

T.C. Memo. 2001-112

Andrew G. and Cecilia M. Vajna v. Commissioner.

United States Tax Court.

Filed May 10, 2001.

Attorney(s) appearing for the Case

Ronald L. Blanc, James P. Joseph, Brad D. Brian, Michael R. Doyen, Joseph S. Klapach, Ted W. Lieu, and Christopher S. Rizek, for the petitioners.

David J. Mungo and Katherine H. Ankeny, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:

Procedural Background

This matter is before the Court on respondent's Motion for Leave To File Amended Answer. Such motion was filed on October 3, 2000, and respondent's proposed amended answer was lodged as of the same date. On October 23, 2000, petitioners filed an opposition to respondent's motion. Thereafter, on November 15, 2000, a hearing was held to address respondent's motion and petitioners' objections...

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