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with or without supporting affidavits * * * within such period
as the Court may direct." Rule 121(b). Summary judgment is
appropriate "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). The moving party
bears the burden of proving that there is no genuine issue of
material fact, and factual inferences are viewed in the light
most favorable to the nonmoving party. United States v. Diebold,
Inc., 369 U.S. 654, 655 (1962); Preece v. Commissioner, 95 T.C.
594, 597 (1990). A fact is material if it "tends to resolve any
of the issues that have been properly raised by the parties."
10A Wright et al., Federal Practice and Procedure, Civil 2d, sec.
2725, at 93 (2d ed. 1983).
The facts are established by the First Admission Request and
the Second Admission Request that respondent served on petition-
er. Under Rule 90(c), matters set forth in requests for admis-
sion are deemed admitted unless an answer or objection is served
on the requesting party "within 30 days after service of the
request or within such shorter or longer time as the Court may
allow". Since petitioner in the instant case has failed to
respond to respondent's requests, the facts set forth in the
requests for admission are deemed admitted.
A. Deficiencies
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