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ENERGY RESOURCES LIMITED PARTNERSHIP v. COMMISSIONER

Docket No. 15977-88.

59 T.C.M. 587 (1990)

T.C. Memo. 1990-240

Energy Resources Limited Partnership, Baumgardner Oil Company, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 17, 1990.

Attorney(s) appearing for the Case

Theodore W. Hirsh, 10 Light St., Baltimore, Md., for the petitioner. Deborah Y. Clark, for the respondent.

Memorandum Opinion

WHITTAKER, Judge:

There is pending before the Court in this case respondent's Motion for Leave to File Amendments to Answer to Conform the Pleadings to the Proof, which was filed at the Court's suggestion, after respondent's counsel raised new issues in her opening statement. Petitioner objected to raising these new issues and has filed a written objection to respondent's Motion.

Two Notices of Final Partnership Administrative...

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