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and that he is entitled to judgment as a matter of law. FPL
Group, Inc. & Subs. v. Commissioner, 116 T.C. 73, 74-75 (2001).
In all cases, the evidence must be viewed in the light most
favorable to the nonmoving party, petitioner. Blanton v.
Commissioner, 94 T.C. 491, 494 (1990).
Petitioner has failed to respond to respondent’s motion for
partial summary judgment and this Court’s order dated August 24,
2001, which states: “That petitioner shall, on or before
September 24, 2001, file a response to the above motion for
partial summary judgment.” When a motion for summary judgment is
made, the nonmoving party cannot rely upon the allegations or
denials in its pleading but must demonstrate with specific facts
that there is a genuine issue for trial. King v. Commissioner,
87 T.C. 1213, 1217 (1986); Shepherd v. Commissioner, T.C. Memo.
1997-555. Under Rule 121(d), if the adverse party, petitioner
herein, does not respond to the motion for summary judgment, then
this Court may enter a decision where appropriate against that
party. King v. Commissioner, supra at 1217; Shepherd v.
Commissioner, supra. We could enter a decision against
petitioner without elaboration; however, we shall address the
contentions petitioner raised in his petition and in the
interrogatories.
In his petition, petitioner claimed that the self-employment
tax deficiency was erroneously included in the notice of
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