- 10 -
See Rule 90(c); Marshall v. Commissioner, supra at 271-273;
Morrison v. Commissioner, 81 T.C. 644, 651 (1983); Doncaster v.
Commissioner, supra at 336-337.
Respondent argues for the years in issue that the deemed
admissions establish that petitioner received unreported income,
that petitioner is liable for the deficiencies and additions to
tax, and that respondent is entitled to summary judgment as a
matter of law.
Petitioner opposes respondent's motion for summary judgment
on the grounds that the presumption of correctness should not
attach to respondent's determination of unreported income, that,
without supporting evidence, the deemed admissions fail to prove
that petitioner received unreported income, and that petitioner
was not required to provide respondent with any information
through discovery or otherwise that would aid respondent in
satisfying respondent's burden of proof as the moving party on
the motion for summary judgment.
We agree with respondent, and we reject petitioner's
arguments as unpersuasive and without merit.
The deemed admissions in this case are sufficiently factual
to support a summary adjudication in favor of respondent. The
admitted facts establish that petitioner received unreported
income during the years in issue in the amounts determined by
respondent, that petitioner, without reasonable cause, failed to
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