Dennis J. and Teresa Deneault - Page 3

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          that undenied allegations in respondent's answer to the amended             
          petition be deemed admitted.  The Court issued an order to                  
          petitioners advising them of the filing of respondent's motion              
          under Rule 37(c) and directing petitioners to file a reply to               
          respondent's answer on or before April 6, 1997.                             
               Petitioners failed to file a reply to respondent's answer or           
          otherwise respond to the Court's order.  Consequently, we granted           
          respondent's Rule 37(c) motion, and the undenied allegations set            
          forth in respondent's answer were deemed to be admitted.  See               
          Doncaster v. Commissioner, 77 T.C. 334, 336 (1981); Gilday v.               
          Commissioner, 62 T.C. 260, 261 (1974).                                      
          As indicated, respondent now moves for judgment on the                      
          pleadings with respect to petitioners' liability for the                    
          deficiency and the fraud penalty set forth in the notice of                 
          deficiency.  By order dated May 20, 1997, petitioners were                  
          notified that respondent's motion was calendared for hearing at             
          the motions session of the Court in Washington, D.C., on June 25,           
          1997.  In addition, petitioners were directed to file a written             
          response in opposition to respondent's motion.  Petitioners did             
          not respond to the Court's order.                                           
          Counsel for respondent appeared at the hearing and presented                
          argument in support of the motion.  No appearance was made by or            









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