- 4 - answers on respondent within the 30-day period specified by Rule 90(c). Therefore, each matter in the requests is deemed admitted and is conclusively established for purposes of this case. See Rule 90(c), (f). Petitioners did not move to permit withdrawal or modification of the admissions as permitted under Rule 90(f). Consequently, the evidence presented at trial may be used to place the admitted facts in a different light, but not to impeach them. See Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985). The deemed admissions listed above dispose of all the issues in this case.3 No credible evidence was submitted at the trial of this case to contradict the admissions. We therefore uphold respondent’s determinations in their entirety. To reflect the foregoing, Decision will be entered for respondent. 3Although petitioners argued in the petition that they were entitled to deductions not claimed on the original return (and no deemed admissions precluded petitioners’ presentation of evidence concerning such deductions), no evidence was presented at trial supporting this argument.Page: Previous 1 2 3 4
Last modified: May 25, 2011