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Compensation Received by
Payor Mr. Anderson During 1994
Petrolane Incorporated $22,559.07
Transport Drivers, Inc. 7,749.00
T.B.M. Chemical Transport, Inc. 2,070.00
Envirospectrum, Inc. 2,160.00
During 1995, Ms. Anderson received compensation in the
amount of $7,352.76 from Temecula Valley Unified Schools of
Riverside County. During that year, Mr. Anderson received
compensation in the amount of $38,590.13 from Amerigas Propane,
Inc.
Discussion
Rule 121(b) provides that a partial summary adjudication may
be made that does not dispose of all the issues in a case if,
inter alia, the pleadings and admissions show that there is no
genuine issue of material fact as to those issues on which
partial summary adjudication is sought. The moving party, in
this case respondent, bears the burden of proving that there is
no such genuine issue of material fact. Marshall v.
Commissioner, supra at 271.
The facts admitted and deemed admitted in this case
establish that petitioners received compensation during the years
1992, 1993, 1994, and 1995 in the amounts of $45,647, $71,786.23,
$44,153.59, and $45,942.89, respectively, none of which was
reported in the respective returns for those years. We find that
all of that compensation is income to petitioners for those
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