Agapito Fajardo and Clara S. Fajardo - Page 5

                                        - 5 -                                         

               Petitioners failed to respond as required by Rule 90 and,              
          consequently, the requested findings were deemed admitted                   
          pursuant to Rule 90(c).  The deemed admissions essentially                  
          concede petitioners' case.                                                  
               On July 27, 1998, respondent filed his motion for summary              
          judgment, together with a memorandum of law in support thereof.             
          In his motion, respondent requests that summary judgment be                 
          granted as to the deficiencies and addition to tax set forth in             
          the notice of deficiency.  Respondent alleges that the                      
          concessions deemed admitted under Rule 90(c) establish that there           
          is no genuine dispute of material fact, and that a decision in              
          favor of respondent may be entered as a matter of law.                      
               On July 28, 1998, the Court ordered petitioners to file a              
          response to respondent's motion for summary judgment on or before           
          August 13, 1998.  Petitioners did not file a response.                      
               At the calendar call on September 8, 1998, this case was               
          called, and petitioner appeared on his own behalf.  In response             
          to the Court's questions regarding his failure to respond to the            
          Branerton letters and to comply with the Court's Standing Pre-              
          Trial Order, petitioner explained that he had separated from his            
          wife, had changed job locations, and was dependent upon his wife            
          to inform him when he received mail at his Carson, California,              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011