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Also for the years in issue, petitioner did not pay any
estimated taxes, and petitioner did not qualify under section
6654(e) for an exception to the statute requiring payment of
estimated taxes.
Discussion
Summary judgment or partial summary judgment may be granted
if pleadings, answers to interrogatories, admissions, and other
acceptable material show that no genuine issue as to any material
fact exists and that a decision may be entered as a matter of
law. Rule 121(b). This Court has held in numerous cases that
deemed admissions alone may support summary adjudication in favor
of respondent in cases involving unreported income. Frazier v.
Commissioner, 91 T.C. 1, 12-13 (1988); Marshall v. Commissioner,
85 T.C. 267 (1985); Doncaster v. Commissioner, 77 T.C. 334, 337-
338 (1981).
Where a motion for summary judgment is made and supported as
provided under Rule 121, the opposing party may not rest upon
mere allegations or denials in pleadings, but the opposing party
must set forth specific facts showing that there exists a genuine
issue for trial. Rule 121(d).
Where affirmative allegations and requests for admission are
deemed admitted under Rules 37(c) and 90(c), facts underlying the
deemed admissions are conclusively established unless the Court
on motion permits withdrawal or modification of the admissions.
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