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failed to respond to respondent's request for admissions. As a
consequence, each matter set forth therein is deemed admitted
pursuant to Rule 90(c). Alexander v. Commissioner, 926 F.2d 197,
198-199 (2d Cir. 1991), affg. per curiam T.C. Memo. 1990-315;
Marshall v. Commissioner, 85 T.C. 267, 272 (1985).
Petitioner is deemed to have admitted the following facts
pursuant to Rule 90(c). Petitioner did not file an income tax
return for 1995. During 1995, petitioner received self-
employment income in the following amounts:
Payor Amount Received
Lincoln Investment Planning, Inc. $78,320
General American Life Insurance Co. 1,187
Willow Fork Drainage District 700
During 1995, petitioner received interest income from
Charles Schwab and Co. and Texas Commerce Bank, N.A., in the
amounts of $401.38 and $18.48, respectively. During that year,
petitioner received dividend income from Pioneer U.S. Government
Money Fund and All Saints Credit Union in the amounts of $27.36
and $154.79, respectively.
During 1995, petitioner sold shares of Pioneer Gold Shares-
Class A at a net gain of $549.19. During that year, petitioner
sold shares of Wainoco Oil at a net gain of $248.79.
Petitioner did not have reasonable cause for not filing his
1995 return. Petitioner is liable for the addition to tax
pursuant to section 6651(a)(1) for the taxable year 1995.
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