- 6 -
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);
Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Rule 121(d)
states that:
When a motion for summary judgment is made and
supported as provided in this Rule, an adverse party
may not rest upon the mere allegations or denials of
such party's pleading, but such party's response, by
affidavits or as otherwise provided in this Rule, must
set forth specific facts showing that there is a
genuine issue for trial. If the adverse party does not
so respond, then a decision, if appropriate, may be
entered against such party.
See King v. Commissioner, 87 T.C. 1213, 1217 (1986). The moving
party, however, bears the burden of proving that there is no
genuine issue of material fact, and factual inferences will be
read in a manner most favorable to the party opposing summary
judgment. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985);
Jacklin v. Commissioner, 79 T.C. 340, 344 (1982). Summary
judgment is appropriate where the facts deemed admitted pursuant
to Rule 90(c) support a finding that there is no genuine issue as
to any material fact. Morrison v. Commissioner, 81 T.C. 644,
651-652 (1983).
Based upon our review of the record, and as a consequence of
petitioner's failure to respond to respondent's Motion for
Summary Judgment, we are satisfied that there is no genuine issue
of material fact and that respondent is entitled to judgment as a
matter of law.
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