Opinion
27150-21S
01-20-2023
DAVID BYRON FUGLER & CINDY DIANE FUGLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge.
Because the issues contemplated in petitioners' motion for leave to file second amended petition, filed January 13, 2023, have adequately been raised in previous pleadings, it is
ORDERED that petitioners' motion is denied.