Terri L. Blake - Page 2

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                    1 In a motion for summary judgment, respondent                    
               conceded that the sec. 6651(a)(2) addition to tax for                  
               1993 was determined in error.                                          
               All section references are to the Internal Revenue Code in             
          effect for the years in issue, and all Rule references are to               
          this Court's Rules of Practice and Procedure.                               
               Respondent, subsequent to petitioner's failure to respond to           
          requests for admissions,1 filed a motion for summary judgment.              
          Rule 121(b) provides that a motion for summary judgment shall be            
          granted if the pleadings and admissions show that there is no               
          genuine issue of material fact and that a decision may be                   
          rendered as a matter of law.  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.  Marshall v.               
          Commissioner, 85 T.C. 267, 271 (1985).  The facts are viewed in a           
          light most favorable to the nonmoving party.  Jacklin v.                    
          Commissioner, 79 T.C. 340, 344 (1982).                                      
               Petitioner, throughout the administrative portion of this              
          proceeding, advanced several successive theories or reasons in              
          support of her position that she is not liable for Federal income           
          tax on her compensation or wages.  At the hearing on respondent's           
          motion for summary judgment, respondent, under section 6673,                
          orally moved for penalties against petitioner on the grounds that           

               1 Petitioner's failure to respond to respondent's requested            
          admissions resulted in the admissions’ being deemed admitted.               
          See Rule 90(c).                                                             




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