- 16 -
Entertainment & Amusement, Inc." which he knew he was required to
report but nevertheless did not.24
Finally, we have previously described other facts in the
record from which a trier of fact might infer attempts by
petitioner to conceal assets. These are all potential "badges of
fraud".25
Conclusion
Petitioner seems to believe that factual ambiguities in the
record require a decision in his favor on this motion. However,
when considering a motion for summary judgment, "the judge's
function is not himself to weigh the evidence and determine the
truth of the matter but to determine whether there is a genuine
issue for trial." Anderson v. Liberty Lobby, Inc., 477 U.S. 242,
249 (1986); accord Shiosaki v. Commissioner, 61 T.C. 861, 862
(1974).
Petitioner has neither produced evidence negating an
essential element of respondent's case, nor has he shown a
24Petitioner's criminal conviction for 1980 is admissible
and may be relevant to prove "motive, opportunity, intent,
preparation, plan, knowledge, identity, or absence of mistake or
accident". Fed. R. Evid. 404(b).
25See Bradford v. Commissioner, 796 F.2d 303, 307 (9th Cir.
1986), affg. T.C. Memo. 1984-601 (recites a nonexclusive list of
"badges of fraud"); Padow v. Commissioner, T.C. Memo. 1987-250,
affd. without published opinion 843 F.2d 1388 (4th Cir. 1988).
(prior conviction for criminal tax violation for first of 3 years
was evidence of fraudulent intent for remaining 2 years), citing
Farber v. Commissioner, 43 T.C. 407, 421 n.10, modified 44 T.C.
408 (1965).
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