- 7 -
Residences
At the time the petitions in these cases were filed, the
residence of the Parkers was in Houston, Texas, and the
residences of Tracy, Teresa, and Davis were in Austin, Texas.
Family Background
Parker married Betty Parker (Betty) during 1958, and they
were divorced on March 12, 1982. Tracy and Teresa are the
daughters of Parker and Betty. Tracy was born in 1965, and
Teresa was born in 1960. Parker, Betty, and the daughters lived
in California during the 1960's and early 1970's. In 1972, they
moved to Houston, Texas, where Parker continues to reside. In
1983, following his divorce from Betty, Parker married Martha.
3 (...continued)
(3) * * * In an answering or reply brief, the
party shall set forth any objections, together with the
reasons therefor, to any proposed findings of any other
party, showing the numbers of the statements to which
the objections are directed; in addition, the party may
set forth alternative proposed findings of fact.
In the instant case, respondent, the Parkers, and the
daughters filed simultaneous opening and reply briefs. The
daughters' reply brief contains objections to the Parker’s
proposed findings but does not contain any objections to
respondent's proposed findings. Accordingly, we must conclude
that the daughters have conceded respondent's proposed findings
of fact as correct except to the extent that the daughters’
proposed findings are clearly inconsistent therewith. See Fein
v. Commissioner, T.C. Memo. 1994-370 n.1; Estate of Stimson v.
Commissioner, T.C. Memo. 1992-242; Cunningham v. Commissioner,
T.C. Memo. 1989-260 n.6.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011