Kramer v. Commissioner
United States Tax Court
Ps, in an amended reply filed after trial, denied an allegation in R's amended answer that an extension for time to assess tax had been executed. Ps had admitted such an allegation in their original reply filed in response to R's original answer. Held, a pleading filed after trial does not shift the burden of going forward with the evidence where the other party has prejudicially relied on Ps' previous admissions to the contrary.
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Ps, in an amended reply filed after trial, denied an allegation in R's amended answer that an extension for time to assess tax had been executed. Ps had admitted such an allegation in their original reply filed in response to R's original answer. Held, a pleading filed after trial does not shift the burden of going forward with the evidence where the other party has prejudicially relied on Ps' previous admissions to the contrary. Held, further, a pleading may not be amended so as to withdraw a previous admission without specific leave of Court where it would prejudice the other party or raise…
1Opinion of the Court
OPINION
GERBER, Judge:
On September 10, 1987, respondent, pursuant to Rule 52,1 moved to strike an allegation in petitioners’ amended reply which had been filed, with leave of Court, subsequent to the conclusion of the trial. The amended reply contained a denial of an allegation in respondent’s amended answer that an extension of time to assess tax had been executed. If permitted to stand, this allegation by petitioners would have shifted the burden of going forward with the evidence to respondent concerning the statute of limitations on assessment. The question for our consideration is whether…
2Cases cited8 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- Griffin v. School Bd. of Prince Edward Cty.Supreme Court of the United States · 1964
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Leahy v. CommissionerUnited States Tax Court · 1986
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3Cited by14 opinions
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- Steiner v. CommissionerUnited States Tax Court · 1995
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