- 8 - 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"Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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