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getting competent counsel to represent them.” Given these
circumstances, the Court at that time ordered all requested
admissions that had been denied by petitioners without any
explanation to be deemed admitted. In this posture, respondent’s
motion for summary judgment was taken under advisement.
Discussion
I. Standard for Summary Judgment
Rule 121(a) allows a party to move “for a summary
adjudication in the moving party’s favor upon all or any part of
the legal issues in controversy.” Rule 121(b) directs that a
decision on such a motion shall be rendered “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.” The moving
party bears the burden of demonstrating that no genuine issue of
material fact exists and that he or she is entitled to judgment
as a matter of law. Estate of Chenoweth v. Commissioner, 88 T.C.
1577, 1578 (1987). Facts are viewed in the light most favorable
to the nonmoving party. Id. However, where a motion for summary
judgment has been properly made and supported by the moving
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