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controversy "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); 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). A motion for summary
judgment will not be granted if there is a genuine issue of
material fact. Gulfstream Land & Dev. Corp. & Subs. v.
Commissioner, 71 T.C. 587 (1979). The existence of any
reasonable doubt as to the facts will result in denial of the
motion for summary judgment. Hoeme v. Commissioner, 63 T.C. 18,
20 (1974).
Motion 1
In Motion 1, Charles argues that the notice of deficiency is
arbitrary and erroneous, and, therefore, not entitled to a
presumption of correctness. Charles asserts that he was a mere
conduit or agent and did not have any ownership in the illegal
funds or profits. Furthermore, Charles claims that respondent
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