- 8 - Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988); Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The moving party 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). However, 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 Parkinson v. Commissioner, 647 F.2d 875, 876 (9th Cir. 1981), affg. per curiam T.C. Memo. 1979-319; King v. Commissioner, 87 T.C. 1213, 1217 (1986); Marshall v. Commissioner, 85 T.C. 267, 271 (1985). Petitioner's Motions for Summary Judgment Petitioner's motions for summary judgment are founded upon tax protester type arguments with respect to the deficiencies and additions to tax determined by respondent. All of the arguments raised by petitioner have been uniformly rejected by this and other courts. See Abrams v. Commissioner, 82 T.C. 403 (1984); Rowlee v. Commissioner, 80 T.C. 1111 (1983); McCoy v.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011