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his income tax liabilities for those years in the amounts of
$21,344, $11,934, $11,597, and $14,183, respectively.
Petitioner failed to produce any records or other
information with respect to these sales of advertising, to
respondent in connection with the examination of his tax returns
for 1990 and 1991, and in connection with the examination of
petitioner’s 1989, 1992, 1993, and 1994 income tax liabilities.
Discussion
(1) Judgment on the pleadings
A motion for judgment on the pleadings will be granted only
if the pleadings do not raise a genuine issue as to a material
fact and the moving party is entitled to a judgment as a matter
of law. DuPont v. Commissioner, 74 T.C. 498, 504 (1980); Anthony
v. Commissioner, 66 T.C. 367, 368, (1976), affd. without
published opinion 566 F.2d 1168 (3d Cir. 1977).
(2) Genuine issue as to material fact
In the instant case, there are no genuine issues as to the
material facts found supra, under Background--Facts, these
matters having been deemed admitted by order of the Court.
Petitioner is deemed to have admitted that he understated
his tax liabilities by specified amounts for each of the 6 years
in issue. This “bottom line” admission eliminates any need to
consider matters which might otherwise affect tax liability, such
as deductions, credits, or tax filing status.
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