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that the matters deemed admitted in this case pursuant to Rule
90(c) establish that petitioner is liable for the deficiencies as
determined by respondent in the notice of deficiency.
On May 22, 1996, the Court issued an order calendaring
respondent's motion for hearing and directing petitioner to file
a response to respondent's motion by June 17, 1996. The order
also included a reminder to the parties of the applicability of
Rule 50(c). Petitioner failed to file a response to respondent's
motion.
Respondent's motion was called for hearing at the motions
session of the Court held in Washington, D.C., on June 26, 1996.
Counsel for respondent appeared at the hearing and presented
argument in support of the motion. Petitioner was not
represented at the hearing, nor did it file a statement with the
Court pursuant to Rule 50(c).
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment is
appropriate "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.
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