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July 23, 1993, petitioner was convicted of, inter alia, criminal
tax evasion under section 7201 for the 1985, 1986, and 1987
taxable years in the U.S. District Court for the Eastern District
of New York. Petitioner's conviction under section 7201 was
affirmed by the U.S. Court of Appeals for the Second Circuit on
July 10, 1995. Petitioner filed a writ of certiorari with the
Supreme Court of the United States, which was denied on June 24,
1996. Petitioner filed a petition for rehearing with the Supreme
Court of the United States on July 9, 1996, on which there has
been no action to date.
Discussion
Summary judgment may be granted as to all or any part of the
legal issues in dispute "if the pleadings, answers to
interrogatories, depositions, admissions, and any other
acceptable materials, together with the affidavits, if any, 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);
Zaentz v. Commissioner, 90 T.C. 753, 754 (1988). The following
principles control in disposing of a motion for summary judgment
under Rule 121(b): (i) The moving party must show that there is
no dispute as to any material fact and that he is entitled to
judgment as a matter of law; (ii) the factual materials, and
inferences to be drawn from them, must be viewed in a light most
favorable to the opposing party; and (iii) the opposing party
must set forth specific facts to show there is a genuine issue of
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