Page G. Stuart - Page 6

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          returns.  Petitioner attempted to conceal the source and amount             
          of the income that he realized from sales of illegal drugs by               
          engaging in large cash purchases, acquiring assets through the              
          use of nominees, and burying $315,000 in a cemetery.  During                
          1993, in an effort to avoid prosecution for his illegal                     
          activities, petitioner acquired a false driver's license from the           
          State of California.                                                        
          Petitioner fraudulently and with the intent to evade taxes                  
          filed income tax returns for 1992 and 1993 in which he omitted              
          $751,823 and $400,260 in income from sales of illegal drugs,                
          respectively.  The underpayments of tax required to be shown on             
          petitioner's 1992 and 1993 income tax returns are due to fraud              
          with intent to evade income tax.                                            
          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 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); see 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);                




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