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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 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). The facts set
forth herein are taken from respondent's pleadings and the
attorney's affidavit in opposition to petitioner's motion. The
facts are viewed in the terms most favorable to respondent.
Estate of Gardner v. Commissioner, 82 T.C. 989, 990 (1984).
As a threshold matter, we find that genuine issues of
material fact exist with respect to a number of petitioner's
arguments; namely, whether or not petitioner received income
during tax year 1991, whether the award from the civil action
represents taxable or excludable income, whether petitioner has
substantiated unreimbursed expenses, and whether petitioner filed
his 1990 return in June 1991 or July 1992. All of these issues
must be resolved with the introduction of written evidence and/or
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