- 12 - returning the documents advised them that such a motion was necessary. On May 23, 1994, the Court denied petitioners' Motion To Dismiss and granted petitioners' Motion For Continuance. Motion for Withdrawal of Deemed Admissions On July 12, 1994, petitioners served respondent with their Motion To Withdraw Deemed Admissions. Between the hearing on May 23, 1994, and the date petitioners' motion was filed, petitioners had not presented any evidence or any documentation to respondent concerning the issues involved in the case. Under Rule 90(c), each matter in a request for admissions is deemed admitted unless, within 30 days after service (or within such shorter or longer time as the Court may allow), the party to whom the request is directed admits, denies, or objects, stating the reasons for the objection. The written response must be served on the other party and filed with the Court. For purposes of this case, each matter contained in the request was deemed to be admitted as of April 7, 1994, because no objection or other response was made by petitioners within the time period specified by Rule 90(c). Freedson v. Commissioner, 65 T.C. 333 (1975), affd. on another issue 565 F.2d 954 (5th Cir. 1978). Under Rule 90(f), "Any matter admitted under this Rule is conclusively established unless the Court on motion permitsPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011