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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