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$23,320, $18,554, and $9,658 for 1987 through 1989, respectively.
Under Rule 90(c), matters set forth in requests for admission are
deemed admitted unless an answer or objection is served on the
requesting party "within 30 days after service of the request or
within such shorter or longer time as the Court may allow".
Since petitioner has failed to respond to respondent's requests,
the facts as set forth therein are deemed admitted and are a
sufficient basis on which to grant respondent's motion for
summary judgment. Coninck v. Commissioner, 100 T.C. 495, 496
(1993); Marshall v. Commissioner, 85 T.C. 267, 271-272 (1985);
Freedson v. Commissioner, 65 T.C. 333, 334-336 (1975), affd. 565
F.2d 954 (5th Cir. 1978).
Section 61 defines gross income as income from whatever
source derived. The Supreme Court has held that when earnings
are acquired, lawfully or unlawfully, without a consensual
recognition of an obligation to repay, there is income to the
taxpayer. James v. United States, 366 U.S. 213, 219 (1961). In
James, the Supreme Court stated that "This standard brings
wrongful appropriations within the broad sweep of 'gross
income'". Id.
Petitioner has admitted facts which overwhelmingly establish
substantial, intentional omissions of taxable income for 1987
through 1989. The admissions establish that petitioner was
engaged in activities such as gambling, sales of illegal
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