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Respondent moved for summary judgment on July 21, 1997,
pursuant to Rule 121, on the grounds that there is no genuine
issue of material fact for trial. Petitioner objected and moved
to strike respondent's motion for summary judgment on August 13,
1997.
A decision will be rendered on a motion for summary judgment
if the pleadings, answers to interrogatories, deposition,
admissions, and any other acceptable materials, together with the
affidavits, if any, show that there is no genuine issue of
material fact and that a decision may be rendered as a matter of
law. Rule 121(b); Southern v. Commissioner, 87 T.C. 49, 51-52
(1986). The burden of proving that there is no genuine issue of
material fact is on the moving party. Naftel v. Commissioner, 85
T.C. 527, 529 (1985); Espinoza v. Commissioner, 78 T.C. 412, 416
(1982).
Matter admitted under Rule 90 is conclusively established
unless the Court on motion permits the admitting party to
withdraw or modify the admission. Rule 90(f). Petitioner has
not asked the Court to withdraw or modify his admissions.
Petitioner admits that he received income in the amount
respondent determined. He admits that he did not file tax
returns for the years at issue. He has alleged no facts in the
petition that could warrant a holding that he is not liable for
the addition to tax for failure to file returns under section
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