- 12 - show such prejudice.”); cf. Kramer v. Commissioner, 89 T.C. at 1086. Respondent contends that due to the then-impending trial date respondent would be prejudiced if petitioners are allowed to amend their reply. However, the instant case was stricken from the then-impending trial session. Both sides will have an adequate opportunity to do the necessary informal consultation and, if appropriate, formal discovery before the instant case is tried. We conclude that respondent will not be unduly prejudiced by this Court’s allowing petitioners to amend their reply. Accordingly, we conclude that petitioners will be allowed to amend their reply to deny respondent’s affirmative allegations. We hold for petitioners on this issue. 2. Rule 121--Summary Judgment The parties appear to be essentially in agreement about the application of collateral estoppel and summary judgment in light of our conclusion that petitioners are to be permitted to amend their reply, and so it is not necessary to discuss in detail the operation of these doctrines. Because of his conviction of criminal tax fraud under section 7201 for each of the years 1988, 1989, and 1990, Anthony is estopped to deny that he committed civil tax fraud for 1988 (within the meaning of sec. 6653(b)) and for 1989 and 1990Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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