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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 permits
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