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ESTATE OF RAVETTI v. COMMISSIONER

Docket No. 2913-87.

56 T.C.M. 1176 (1989)

T.C. Memo. 1989-45

Estate of Silvio Ravetti, Deceased, Donna Logan, Executrix v. Commissioner.

United States Tax Court.

Filed January 30, 1989.

Attorney(s) appearing for the Case

John Gigounas, 50 California St., San Francisco, Calif., for the petitioner. Donna Rice Owens, for the respondent.

Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case was assigned pursuant to section 7443A(b)(4) and Rules 180, 181, and 182.1

On September 16, 1988, petitioner filed a motion to amend and supplement its timely filed petition of February 2, 1987. The motion was accompanied by a proposed Amended and Supplementary Petition, a Declaration by petitioner's attorney, and a Memorandum of Law in Support of the Motion...

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