- 8 -
81 T.C. 644, 647 (1983); Freedson v. Commissioner, 65 T.C. 333,
334-336 (1975), affd. on other grounds 565 F.2d 954 (5th Cir.
1978). Respondent contends that she is entitled to a decision
under Rule 121 as a matter of law.
The Court may grant summary judgment "if the pleadings,
answers to interrogatories, depositions, admissions, and any
other acceptable materials, together with the affidavits, if any,
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); Bond v. Commissioner, 100 T.C. 32, 36 (1993); see Naftel
v. Commissioner, 85 T.C. 527, 529 (1985). Respondent, as the
moving party in this case, bears the burden of proving that there
is no genuine issue of material fact and that a decision may be
rendered as a matter of law. Rule 121(b); Bond v. Commissioner,
supra at 36; Preece v. Commissioner, 95 T.C. 594, 596 (1990);
Espinoza v. Commissioner, 78 T.C. 412, 416 (1982). The Court
will view factual material and inferences drawn therefrom in the
light most favorable to the party opposing the motion for summary
judgment. Jacklin v. Commissioner, 79 T.C. 340, 344 (1982);
Espinoza v. Commissioner, supra.
Since petitioner has failed to respond to respondent's
request for admissions, the following statements set forth in the
request for admissions are deemed admitted:
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