Memorandum Opinion
SWIFT, Judge:
This case is before the Court on respondent's motion for leave to file an amendment to his answer.
The year involved in this case is 1978. Respondent's notice of deficiency was mailed to petitioners on August 25, 1983, and the petition was filed on November 18, 1983. Respondent's answer was filed on January 23, 1984.
The case was called for trial at the calendar call on December 10, 1984, at Washington, D...
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