Anthony and Gloria Donnora - Page 1

                                 T.C. Memo. 1998-187                                  

                               UNITED STATES TAX COURT                                

                     ANTHONY AND GLORIA DONNORA, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9470-97.                      Filed May 21, 1998.           

                    R determined deficiencies and fraud additions to tax              
               against H and W for 1988, 1989, and 1990.  R’s answer                  
               asserts in par. 7 affirmative allegations of fraud against             
               both H and W.  R’s answer also asserts in par. 8 information           
               regarding H’s conviction under sec. 7201, I.R.C. 1986, for             
               1988, 1989, and 1990, and contends that H is collaterally              
               estopped to deny civil tax fraud for these years.  Ps’ reply           
               responds to par. 8 (collateral estoppel) of R’s answer but             
               ignores par. 7.  Under Rule 37(c) of the Tax Court Rules of            
               Practice & Procedure, the affirmative allegations in par. 7            
               are deemed admitted.  R filed a motion for summary judgment            
               on the entire case based on H’s convictions and the par. 7             
               assertions deemed admitted.  Ps moved for leave to file an             
               amended reply in order to deny certain of the overlooked               
               affirmative allegations in R’s answer.  R concedes that if             
               we grant Ps’ motion for leave to file an amended reply, then           
               R is not entitled to summary judgment, but contends that we            
               should grant partial summary judgment as to H, because H is            
               collaterally estopped by his criminal convictions from                 

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