Computervision Corp. v. Commissioner
United States Tax Court
In connection with a computation filed under Rule 155, Tax Court Rules of Practice and Procedure, R filed a motion for leave to file amendment to answer in order to disallow a foreign tax credit carryback "tentatively" allowed in the deficiency notice. Held, R's motion for leave to file amendment to answer is denied.
1Opinion of the Court
COMPUTERVISION CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Computervision Corp. v. Commissioner
Docket No. 17527-88
United States Tax Court
T.C. Memo 1992-424; 1992 Tax Ct. Memo LEXIS 443; 64 T.C.M. (CCH) 281;
July 27, 1992, Filed
As appropriate order will be issued.
In connection with a computation filed under Rule 155, Tax Court Rules of Practice and Procedure, R filed a motion for leave to file amendment to answer in order to disallow a foreign tax credit carryback "tentatively" allowed in the deficiency notice. Held, R's motion for leave to file amendment to answer…
2Cases cited7 opinions
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Achiro v. CommissionerUnited States Tax Court · 1981
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Pesch v. CommissionerUnited States Tax Court · 1982
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
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