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respondent's motion for summary judgment or any other
pleading with the Court.
The Court may grant summary judgment "if the
pleadings, answers to interrogatories, depositions,
admissions, and any other acceptable materials, together
with the affidavits, if any, show that there is no genuine
issue as to any material fact and that a decision may be
rendered as a matter of law." Rule 121(b). The party
opposing the motion may not rest upon mere denials, but
"must set forth specific facts showing that there is a
genuine issue for trial." Rule 121(d). However, the
moving party, respondent in this case, bears the burden of
proving there is no genuine issue of material fact and that
a decision may be rendered as a matter of law. Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982); Espinoza v. Commis-
sioner, 78 T.C. 412, 416 (1982).
The first issue for decision is whether petitioner
is liable for the deficiencies determined by respondent
for 1992 and 1993. Petitioner is deemed to have admitted
that the deposits to her bank accounts in the amount of
$104,090.44 in 1992 and $101,558 in 1993 are includable
in gross income, and she "is not entitled to any of the
deductions listed in her petition." Based thereon, we
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