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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.
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Last modified: May 25, 2011