Raymond E. Roth - Page 1

                                 T.C. Memo. 1998-28                                   

                               UNITED STATES TAX COURT                                

                           RAYMOND E. ROTH, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21823-96.                 Filed January 22, 1998.           

                    Respondent moved under Rule 37(c), Tax Court Rules of             
               Practice and Procedure, that the undenied allegations in the           
               answer be deemed admitted.  Petitioner did not avail himself           
               of the opportunity to file a reply or otherwise object to              
               the motion.  We granted respondent’s Rule 37(c) motion.                
               Respondent moved for judgment on the pleadings under Rule              
               120, Tax Court Rules of Practice and Procedure.                        
                    Held:  Respondent’s motion for judgment on the                    
               pleadings is granted; decision will be entered for                     
               respondent as to all the deficiencies and additions to tax             
               determined in the notices of deficiency.                               
               Raymond E. Roth, pro se.                                               
               Janet J. Johnson, for respondent.                                      

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