James E. Stafford - Page 8

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          November 1991, in the U.S. District Court for the Southern                  
          District of Texas, a jury verdict was returned finding petitioner           
          guilty of violating section 7201 for the years 1985, 1986, and              
          1987.  Judgment became final in August 1994.                                
               Summary judgment is appropriate "if the pleadings, * * *               
          admissions, and any other acceptable materials * * * 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);                 
          Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.            
          17 F.3d 965 (7th Cir. 1994).  The party seeking summary judgment            
          bears the burden of proving that there is no genuine issue of               
          material fact.  Espinoza v. Commissioner, 78 T.C. 412, 416                  
               However, the party opposing summary judgment may not rely              
          upon the mere allegations or denials in his pleadings but "must             
          set forth specific facts showing that there is a genuine issue              
          for trial."  Rule 121(d); Sundstrand Corp. v. Commissioner,                 
          supra.  Petitioner has failed to do so.  Indeed, he refused to do           
          so on repeated occasions despite Court orders that he respond in            
          a specific, factual manner to respondent's proposed stipulations            
          and requests for admissions.  The result, under our Rules, is               
          that numerous facts have been deemed established for purposes of            
          this case.  Moreover, petitioner declined the opportunity to                
          prove or dispute any facts at a trial when offered the chance to            
          do so and likewise did not allege any factual dispute in his                

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