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notice of deficiency. Petitioners also stipulated to the Federal
income tax returns filed by Mrs. Stafford for 1989, 1990, and
1993 on which she reported income in the amounts of $4,090,
$10,875, and $6,769, respectively. The stipulated documents also
include Forms W-4 signed by Mrs. Stafford (1989, 1990, and 1993)
and by Mr. Stafford (1989). The above-listed documentary
evidence identifies Texas as petitioners' State of residence
during the tax years at issue. Texas is a community property
State. See Tex. Fam. Code Ann. secs. 5.01-5.62 (West 1993).
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. Petitioners have been unwilling to come forward with any
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