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genuine issue as to any material fact and that a decision may be
rendered as a matter of law." Rule 121(b); see Sundstrand Corp.
v. 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). The moving
party 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).
The factual allegations deemed admitted under Rule 37(c)
establish that during the taxable year 1992, petitioner was
engaged in the business of establishing exempt organizations.
Petitioner conducted seminars at which he encouraged people to
establish exempt organizations, and he informed people that they
could avoid income tax by conducting all their financial
transactions through exempt organizations.3 Petitioner did not
receive fees from people attending his seminars, but he used his
seminars to recruit clients for his business of establishing
exempt organizations. Petitioner also solicited clients for his
business of establishing exempt organizations through direct
mailings to accountants and certified public accountants.
3 Petitioner is apparently the same person who filed the
petition as an officer in the case of Oliver Family Foundation,
docket No. 8346-96X. See Oliver Family Found. v. Commissioner,
T.C. Memo. 1997-220.
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