Memorandum Opinion
NIMS, Chief Judge:
This matter is before the Court on petitioners' motions relating to respondent's amendment to answer, specifically: (1) A motion concerning the burden of proof, (2) a motion to strike, and (3) a motion for more definite statement.
Unless otherwise indicated, section references are to the Internal Revenue Code as in effect for the taxable years in issue. Rule references are to the Tax Court Rules of Practice and...
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