- 2 -
agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent's Motion for Judgment on the Pleadings,
filed May 15, 1997. As explained in greater detail below, we
will grant respondent's motion.
Background
Respondent issued a notice of deficiency to petitioners
determining a deficiency in their Federal income tax for 1991 in
the amount of $61,304 and an addition to tax for fraud under
section 6663 in the amount of $45,978. Petitioners invoked the
Court's jurisdiction by filing a timely (but imperfect) petition
for redetermination, followed by a proper amended petition.2
Respondent filed an answer to the amended petition,
including therein specific allegations regarding the method of
income reconstruction that respondent relied upon in determining
the deficiency in this case, as well as specific allegations in
support of respondent's determination that petitioners' entire
underpayment of tax for 1991 is attributable to fraud.
Petitioners failed to file a reply to respondent's answer.
Consequently, respondent filed a motion pursuant to Rule 37(c)
2 At the time the imperfect petition was filed, petitioner
Dennis J. Deneault was incarcerated at Eglin Air Force Base,
Florida, and petitioner Teresa Deneault resided in Florida.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011