Linda Ruth Palmer - Page 8




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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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