David Carkhuff and Tonja Carkhuff - Page 5

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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                  
               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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