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respondent's answer in which petitioner denies that he is liable
for the additions to tax for fraud for any of the taxable years
in issue.
As indicated, respondent filed a motion seeking a partial
summary adjudication that there is an underpayment in
petitioner's income tax for the taxable year 1984 and that a
portion of such underpayment is attributable to fraud within the
meaning of section 6653(b). Respondent contends that petitioner
is collaterally estopped from denying that he fraudulently
attempted to evade Federal income tax for 1984 by virtue of his
conviction for tax evasion under section 7201 for that year.
Respondent's Motion for Partial Summary Judgment was
calendared for hearing in Washington, D.C., at which time counsel
for respondent appeared and presented argument in support of the
motion. No appearance was made by or on behalf of petitioner at
the hearing, nor did petitioner file a statement with the Court
pursuant to Rule 50(c).2 In effect, petitioner relies on the
denials set forth in his reply to the affirmative allegations of
respondent's answer.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
2 Petitioner was reminded of the applicability of Rule
50(c) in the Court's Notice of Hearing dated Oct. 12, 1995.
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