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KANE II v. COMMISSIONER

Docket No. 27595-92.

68 T.C.M. 641 (1994)

T.C. Memo. 1994-440

James E. Kane II, and Cheryl-Lyn Kane v. Commissioner.

United States Tax Court.

Filed August 29, 1994.

Attorney(s) appearing for the Case

James E. Kane II, and Cheryl-Lyn Kane, pro sese. Wesley F. McNamara, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was assigned pursuant to section 7443A(b)(3) and Rules 180, 181, and 182, and the matter before the Court at this time is petitioners' Motion for Leave to File Amendment to Petition (motion), filed March 29, 1994.1 Respondent has filed a Notice of Objection to petitioners' motion. The respective positions of the parties are presented in the motion and notice of objection...

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