Joseph L. Guillo, Sr. - Page 10

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          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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