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On February 26, 1997, the Court issued an order converting
respondent’s motion to a motion for partial summary judgment,
ordered respondent, on or before March 21, 1997, to file a
supplement in support of respondent’s motion, and ordered the
motion set down for a hearing on the opening day of the Court’s
April 28, 1997, Tampa trial session. Pursuant to a timely
extension request, which the Court granted, respondent, on
March 28, 1997, filed a memorandum in response to the Court’s
order of February 26, 1997, a copy of which memorandum was served
on petitioner. Respondent’s memorandum specifically addressed
the concerns that had led the Court to convert respondent’s
motion for judgment on the pleadings to a motion for partial
summary judgment, and concluded that, by reason of petitioner’s
deemed admissions, there were no remaining genuine issues of any
material facts, and that summary judgment should be granted in
favor of respondent on all issues in this case.
On April 9, 1997, respondent served petitioner a copy of
respondent’s trial memorandum, which stated in part:
Respondent’s service of this trial memorandum will
constitute further notice to petitioner that respondent
may also move for entry of decision against petitioner
as to the tax and penalties at the April 28, 1997,
trial session based on the presumptive correctness of
the notice of deficiency, on respondent’s motion for
summary judgment and on the continued failure to
participate or cooperate in preparing the case for
trial or to participate in any manner in the trial of
this case. * * *
* * * * * * *
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