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that there is no genuine issue as to any material fact and that
decision may be rendered as a matter of law." Rule 121(b);
Zaentz v. Commissioner, 90 T.C. 753, 754 (1988); Naftel v.
Commissioner, 85 T.C. 527, 529 (1985). Rule 121(d) states:
When a motion for summary judgment is made and supported as
provided in this Rule, an adverse party may not rest upon
the mere allegations or denials of such party's pleading,
but such party's response, by affidavits or as otherwise
provided in this Rule, must set forth specific facts showing
that there is a genuine issue for trial. If the adverse
party does not so respond, then a decision, if appropriate,
may be entered against such party.
See King v. Commissioner, 87 T.C. 1213, 1217 (1986). The moving
party, however, bears the burden of proving that there is no
genuine issue of material fact, and factual inferences will be
read in a manner favorable to the party opposing summary
judgment. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985),
modified by T.C. Memo. 1991-264, affd. without published opinion
(5th Cir. 1993); Jacklin v. Commissioner, 79 T.C. 340, 344
(1982).
Pursuant to Rule 90(c), each statement set forth in a
request for admissions served on a party is deemed admitted
unless a response thereto is served upon the requesting party
within 30 days after service of the request. Alexander v.
Commissioner, 926 F.2d 197, 198-199 (2d Cir. 1991), affg. per
curiam T.C. Memo. 1990-315; Dahlstrom v. Commissioner, supra at
817-818; Freedson v. Commissioner, 65 T.C. 333, 334-336 (1975),
affd. on another issue 565 F.2d 954 (5th Cir. 1978). Summary
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