Mahoney

This tax refund case is before the court on plaintiffs request, pursuant to Rule 53(c)(2)(ii), for review of the trial judge’s December 26, 1978, order allowing defendant leave to file a first amended answer. For reasons which follow, the request is denied.

At issue in this case is plaintiffs claim for an income tax refund of $39,508, plus interest assessed as a deficiency against and paid by plaintiff for his 1971 taxable year. Defendant’s original answer to the pleadings, filed approximately 1 year ago, raised no setoff defenses. However, after conducting substantial discovery, defendant, on…