OPINION.
MULRONEY, Judge:
When these consolidated dockets were called for trial neither petitioners nor respondent offered any evidence. Petitioners filed motions in all of these dockets which began with the following language:
MOTION
Petitioners move the court for judgment on the pleadings, with the resulting deficiency to be determined under Rule 50, * * *
Respondent determined deficiencies in income tax and additions...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.