Edward D. Tonitis - Page 7

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          petitioner’s testimony and his denial of fraudulent intent.                 
          Petitioner acknowledged that he continued failing to file tax               
          returns until the eve of trial of this case.  The thrust of his             
          testimony is that petitioner and others pursued their course of             
          tax protest as long as they could get away with it.  See                    
          Niedringhaus v. Commissioner, 99 T.C. 202, 218-219 (1992).                  
               On consideration of the facts deemed admitted and                      
          petitioner’s testimony in opposition to the motion for summary              
          judgment, we conclude that there is no genuine issue as to any              
          material fact and that a decision may be rendered as a matter of            
          law.                                                                        
               Respondent’s motion for summary judgment, as modified in the           
          stipulation of settled issues, will be granted.                             

                                                  An appropriate order and            
                                             decision will be entered.                




















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