Joseph C. Stepien - Page 5

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          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted with respect to all or any part of the legal issues in              
          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).                                      
          Section 6653(b)(1) provides that if any part of any                         
          underpayment of tax is due to fraud, there shall be added to the            
          tax an amount equal to 50 percent of the underpayment.  Section             
          6653(b)(2) provides that there shall be added to the tax, in                
          addition to the amount provided by section 6653(b)(1), an amount            
          equal to 50 percent of the interest due on the portion of the               
          underpayment that is attributable to fraud.                                 
          Fraud is defined as an intentional wrongdoing with a                        
          specific intent to evade a tax believed to be owing.  Zell v.               





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