United States Fifth Circuit

Tax court's denial of a motion to add a claim, due to untimeliness, was an abuse of discretion where the motion was made nearly two months before trial and was unlikely to cause delay or prejudice; a partnership had enough economic substance to be recognized for federal estate tax purposes. (Revised opinion)

Appellate Information

• Decided 06/27/2002
• Published 06/27/2002

Judges

• CLEMENT, Circuit Judge:, Before DUHÉ, DeMOSS and CLEMENT, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellees:
  
• Norman Arthur Lofgren (argued), G. Tomas Rhodus, Michael C. Kelsheimer, Looper, Reed, Mark & McGraw, Dallas, TX, for Petitioner-Appellee., Charles Bricken (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax, Div., Charles Casazza, Clerk, U.S. Tax Court, Richard W. Skillman, Chief Counsel, IRS, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Washington, DC, for Respondent-Appellant.