Kenneth A. Weiner - Page 7

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               understated his income and his tax liability for the                   
               years 1984 and 1985.                                                   
                    [18].  The deficiencies in income tax for the                     
               taxable years 1984 and 1985 are due, in whole or in                    
               part, to the petitioner's fraudulent intent to evade                   
               income tax.                                                            
                    [19].  A part of the underpayment of the tax                      
               required to be shown on the petitioner's income tax                    
               returns for each of the years 1984 and 1985 is due to                  
               Petitioner failed to respond to respondent's requests for              
          admission as required by Rule 90(c).  Thereafter, on April 8,               
          1997, the Court granted petitioner's eighth motion for                      
          continuance to allow petitioner time to recover from an                     
          operation.  This case was calendared for trial at the trial                 
          session commencing on September 15, 1997.                                   
               On May 13, 1997, respondent filed with the Court a motion              
          for summary judgment asking that, on the basis of matters deemed            
          admitted by petitioner as set forth in respondent's requests for            
          admission, we find petitioner liable for deficiencies and                   
          additions to tax.  The Court on May 14, 1997, ordered a response            
          from petitioner to respondent's motion for summary judgment to be           
          received or on before June 20, 1997.  The order was returned as             
          unclaimed; petitioner had vacated his last known address without            
          informing the Court of a change in address as required by Rule              
          21(b)(4).  In addition to failing to respond to the Court's                 
          order, petitioner has not filed any motion to withdraw the deemed           
          admissions pursuant to Rule 90(f).                                          

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