Charles and Martha McHan - Page 2

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          pursuant to Rule 121.1  Charles filed his motion on November 20,            
          1995, followed by the filing of a supplement to his motion on               
          December 1, 1995, and second supplement to his motion on December           
          29, 1995 (this motion and the first and second supplement will be           
          referred to hereinafter as Motion 1).  Martha filed her motion on           
          December 13, 1995 (this motion will be referred to hereinafter as           
          Motion 2).  Respondent has not filed an objection to the motions.           
          However, respondent has filed objections on five different                  
          occasions in response to petitioners' prior motions for                     
          dismissal.2  Those motions raised arguments similar to those                
          raised in the motions presently before the Court.  We do not deem           
          it necessary for respondent to file an objection.                           
               Respondent determined deficiencies in and additions to                 
          petitioners' Federal income taxes as follows:                               


                              Additions to Tax                                       
                              Sec.          Sec.            Sec.                      
          Year      Deficiency    6661       6653(b)(1)1  6653(b)(1)(A)1              
          1985      $329,911     $82,478     $164,956            --                   
          1986      90,590     17,409             --        $52,226                   

          1    All Rule references are to the Tax Court Rules of Practice and         
          Procedure, and all section references are to the Internal Revenue Code in   
          effect for the taxable years in issue, unless otherwise indicated.          
          2    Under Rule 121, when a Motion for Summary Judgment is made and supported
          as provided in the Rule, an adverse party may not rest upon mere allegations
          or denials in his pleadings, but his response by affidavits or as otherwise 
          provided in the Rule must set forth specific facts showing that there is a  
          genuine issue of fact for trial, and if he does not so respond, a decision, if
          appropriate, may be entered against him.  Rule 121(d).  However, the opposing
          party need not come forth with affidavits or other documentary evidence unless
          the moving party makes a prima facie showing of the absence of a factual    
          issue.  Shiosaki v. Commissioner, 61 T.C. 861 (1974).  Here, we are not     
          satisfied that the moving party has made a prima facie case.  (See discussion
          infra.)                                                                     



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