Legal Opinion
Estate of Grant v. Commissioner
United States Tax Court
Decided April 6, 1999No. 13427-98UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF CHARLES B. GRANT, JR., DECEASED, CHARLES B. GRANT, III, EXECUTOR,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Grant v. Commissioner
No. 13427-98
United States Tax Court
T.C. Memo 1999-115; 1999 Tax Ct. Memo LEXIS 137; 77 T.C.M. (CCH) 1762; T.C.M. (RIA) 99115;
April 6, 1999, Filed
Jo Karen Parr, for petitioner.
Linda K. West, for respondent.
GERBER, JUDGE.
GERBER
MEMORANDUM OPINION
[1] GERBER, JUDGE: We consider here petitioner's motion to amend the petition. Respondent has objected on the ground that the subject matter of the proposed amendment is not relevant. We…
2Cases cited8 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Foman v. DavisSupreme Court of the United States · 1962
- Carol DAVES, Plaintiff-Appellant, v. PAYLESS CASHWAYS, INC., Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1981
- Estate of Jephson v. CommissionerUnited States Tax Court · 1983
- Russo v. CommissionerUnited States Tax Court · 1992
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lacher v. CommissionerCourt of Appeals for the Second Circuit · 2002