- 7 - Inc., 477 U.S. 242, 248 (1986). Where the record viewed as a whole could not lead a reasonable trier of fact to find for the non-moving party, there is no “genuine issue for trial”. Matsushita Elec. Indus. Co. v. Zenith Radio Corp., supra at 587. Summary judgment is appropriate where the facts deemed admitted pursuant to Rule 90(c) support a finding that there is no genuine issue as to any material fact. Marshall v. Commissioner, 85 T.C. 267, 271-272 (1985). Issue 1. Liability for Deficiency Respondent seeks judgment as a matter of law regarding petitioner’s deficiency for 1986. Petitioner argues that he is not liable for a deficiency of $14,611. On December 24, 2002, respondent filed respondent’s requests for admission. Petitioner did not respond to the requests for admission. Each matter of which respondent requested admission is deemed admitted. Rule 90(c); see also Marshall v. Commissioner, supra at 271-272. Pursuant to respondent’s requests for admission, petitioner is deemed to have admitted that “his tax due and owing for the calendar year 1986 was $14,611, which he did not pay”. We also note that petitioner voluntarily signed a plea agreement in his criminal case in which he admitted to owing a tax liability for 1986 in the amount of $14,611. Based on the deemed admission, we find petitioner is liablePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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