T.C. Memo. 1998-28
UNITED STATES TAX COURT
RAYMOND E. ROTH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21823-96. Filed January 22, 1998.
Respondent moved under Rule 37(c), Tax Court Rules of
Practice and Procedure, that the undenied allegations in the
answer be deemed admitted. Petitioner did not avail himself
of the opportunity to file a reply or otherwise object to
the motion. We granted respondent’s Rule 37(c) motion.
Respondent moved for judgment on the pleadings under Rule
120, Tax Court Rules of Practice and Procedure.
Held: Respondent’s motion for judgment on the
pleadings is granted; decision will be entered for
respondent as to all the deficiencies and additions to tax
determined in the notices of deficiency.
Raymond E. Roth, pro se.
Janet J. Johnson, for respondent.
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