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 fromPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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