Opinion
28815-21 28821-21 28824-21 28827-21 28829-21
09-19-2024
JOHN T. LARSON, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 6, 2024, petitioners filed a Motion for Leave to File First Amended Petition and lodged the First Amended Petition. On August 29, 2024, respondent filed a notice of objection thereto.
Whether a motion seeking amendment should be allowed lies within the sound discretion of the Court. Rule 41(a), Tax Court Rules of Practice and Procedure; Law v. Commissioner, 84 T.C. 985, 990 (1985). We are permissive in allowing amendments, and Rule 41(a) provides that we will allow amendments "freely when justice so requires." This phrasing reflects "a liberal attitude toward amendment of pleadings." Notes to the Rule of Practice & Procedure of the United States Tax Court, 60 T.C. 1057, 1089 (1973). Respondent does not allege surprise or substantial disadvantage, and this case is not calendared for trial.
Upon due consideration, it is
ORDERED that petitioners' above-referenced motion is granted. It is further
ORDERED that the Clerk of the Court shall file the lodged Amended Petition in each of these consolidated cases as of the date of this Order.