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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.
Discussion
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
(1982).
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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