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petitioner's participation in a business owned and operated by
her and her husband. Pursuant to the terms of petitioner's plea
arrangement, petitioner was sentenced to 10 years' probation and
ordered to pay restitution in the approximate amount of $68,000.
Based on petitioner's criminal conviction, respondent
determined in the notice of deficiency that petitioner failed to
report $73,432 of "theft income" on her 1991 Federal income tax
return. The record does not explain the basis for the difference
between the deficiency amount respondent determined and the
restitution amount required by petitioner's plea agreement.
However, petitioner was afforded an opportunity to address this
disparity, but she failed to do so.
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). It is appropriate if the
pleadings and other materials show that there is no genuine issue
as to any material fact, and a decision may be rendered as a
matter of law. Rule 121(b); Naftel v. Commissioner, 85 T.C.
527, 529 (1985). The moving party bears the burden of proving
that summary judgment is warranted. Celotex Corp. v. Catrett,
2(...continued)
THE DEFENDANT: Yes, Sir.
THE COURT: Let the record show that I find this Defendant
is alert and intelligent. * * *
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