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(aq) All of the deficiency in income tax due from
the petitioner for each of the taxable year 1982, 1983, and
1984 is due to fraud with the intent to evade income tax.
Petitioner failed to reply to respondent's answer within the
time permitted by Rule 37(a). Respondent moved, pursuant to Rule
37(c), for entry of an order that the undenied allegations in the
answer be deemed admitted. The Court gave petitioner notice of
respondent's motion and instructed petitioner that "if petitioner
files a reply as required by Rule 37(a) and (b) of this Court's
Rules * * *, respondent's motion will be denied." The Court's
notice also advised petitioner that "if petitioner does not file
a reply as directed herein, the Court will grant respondent's
motion and deem admitted for purposes of this case the
affirmative allegations in the answer."
Petitioner did not respond to respondent's motion. The
Court granted respondent's motion and deemed admitted the
undenied affirmative allegations of fact set forth in
respondent's answer.
Pursuant to notice to the parties, the instant case was set
for trial during the Court's trial session in Atlanta, Georgia.
Respondent filed a motion for summary judgment. Petitioner moved
for a continuance which was denied. Petitioner never filed a
response to respondent's motion for summary judgment. Petitioner
did not appear before the Court when the instant case was called
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