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judgment. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985).
The opposing party cannot rest upon mere allegations or denials,
but must set forth specific facts showing there is a genuine
issue for trial. Rule 121(d); O'Neal v. Commissioner, supra;
Webb v. Commissioner, T.C. Memo. 1996-50. 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); Fason v. Commissioner, T.C. Memo. 1996-138.
As we have noted above, under Rule 90(c), each statement set
forth in a request for admissions served on a party is deemed
admitted unless a response thereto is served upon the requesting
party within 30 days after service of the request. Alexander v.
Commissioner, 926 F.2d 197, 198-199 (2d Cir. 1991), affg. per
curiam T.C. Memo. 1990-315; Dahlstrom v. Commissioner, supra at
817-818; Freedson v. Commissioner, 65 T.C. at 334-336. Summary
judgment is appropriate where the facts deemed admitted pursuant
to Rule 90(c) support a finding that there is no genuine issue as
to any material fact. Marshall v. Commissioner, 85 T.C. at 272;
Morrison v. Commissioner, 81 T.C. 644, 651-652 (1983).
Other or Miscellaneous Income for 1976, 1977, and 1978
In a notice of deficiency, respondent determined that
petitioner had failed to report commission income in the amount
of $1,684,916 on his 1976 Federal income tax return. Respondent
also determined that petitioner had "failed to file a tax return"
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