Nathan Snyder and Gail Snyder - Page 4




                                        - 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