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(8) fraudulently and with intent to evade tax understated their
taxable income in the amounts of $54,565, $137,811, $96,049,
$135,050, $284,935, $301,132, and $241,608 for the tax years 1987
through 1993, respectively; and (9) fraudulently understated and
failed to pay their income tax liabilities in the amounts of
$9,921, $36,492, $13,488, $28,619, $55,391, $40,029, and $87,539
for the tax years 1987 through 1993, respectively.
Petitioners failed to file a 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
petitioners notice of respondent's motion and instructed
petitioners to file a reply as required by Rule 37(a) and (b).
The Court's notice was returned to the Court marked "Unclaimed".
Petitioners did not respond to respondent's motion.
Accordingly, the Court granted respondent's motion and deemed
admitted the undenied affirmative allegations of fact set forth
in respondent's answer.
Respondent subsequently filed a Motion for Partial Summary
Judgment. Respondent contends that the allegations in the answer
that petitioners are deemed to have admitted provide a basis for
entry of partial summary judgment sustaining respondent's
determination that petitioners are liable for additions to tax
for fraud for the years in issue.
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