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have the undenied allegations of fact deemed admitted. By notice
of filing dated May 22, 1995, the Court directed petitioner to
file a reply on or before June 12, 1995. Petitioner did not
respond. We granted respondent's motion on June 19, 1995.
On August 28, 1995, we ordered petitioner to file a response
to respondent's motion for summary judgment. Petitioner did not
do so.
Discussion
A. Summary Judgment and Deemed Admissions
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). We grant summary judgment
if the pleadings, answers to interrogatories, depositions,
admissions, affidavits, and any other acceptable materials show
that there is no genuine issue as to any material fact and that a
decision may be rendered as a matter of law. Rule 121(b);
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (9th Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753,
754 (1988). The moving party bears the burden of proving that
there is no genuine issue of material fact, and factual
inferences are read in a manner most favorable to the party
opposing summary judgment. Dahlstrom v. Commissioner, 85 T.C.
812, 821 (1985); Jacklin v. Commissioner, 79 T.C. 340, 344
(1982).
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