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The Commissioner may carry the burden of proof by undenied
facts deemed admitted under Rule 37(c). Doncaster v.
Commissioner, 77 T.C. 334, 336-338 (1981); Marcus v.
Commissioner, 70 T.C. 562, 577 (1978), affd. without published
opinion 621 F.2d 439 (5th Cir. 1980); Gilday v. Commissioner, 62
T.C. 260, 262 (1974). If facts are deemed admitted under Rule
37(c), the Commissioner may move for judgment on the issues,
including fraud, on the basis of the facts deemed admitted under
Rule 121 (summary judgment). Gordon v. Commissioner, 73 T.C. 736,
739 (1980).
B. Deficiency
Respondent seeks summary judgment that the deficiency and
addition to tax and penalties determined in the notice of
deficiency be sustained. The allegations in respondent's answer
to petitioner's amended petition were deemed admitted under Rule
37(c) when we granted respondent's motion on June 19, 1995. On
the basis of those deemed admissions respondent seeks to hold
petitioner liable for the deficiency in income tax and addition
to tax and penalties respondent determined in the notice of
deficiency.
We conclude that there are no genuine issues of material
fact, and that respondent is entitled to judgment sustaining
respondent's determination of the deficiency and addition to tax
and penalties for 1989 as a matter of law.
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