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party, the opposing party may not rest upon mere allegations or
denials contained in that party’s pleadings but must, by
affidavits or otherwise, set forth specific facts showing that
there is a genuine issue for trial. Rule 121(d).
Furthermore, it is well established in this Court that
summary judgment is appropriate where facts deemed admitted
pursuant to Rule 90, for failure properly to respond to requests
for admission, support a finding that there is no genuine issue
of material fact. Morrison v. Commissioner, 81 T.C. 644, 651
(1983); Shepherd v. Commissioner, T.C. Memo. 1997-555; Parker v.
Commissioner, T.C. Memo. 1989-196. We are satisfied that the
foregoing situation exists here and, for the reasons detailed
below, will grant respondent’s motion for summary judgment.
II. Validity of the Deficiency Notice
As a threshold matter, we briefly address a procedural
contention raised in petitioners’ opposition. Petitioners argue
that the notice of deficiency issued in this case is legally
defective and fatally flawed. In support of this position,
petitioners rely principally on Scar v. Commissioner, 814 F.2d
1363 (9th Cir. 1987), revg. 81 T.C. 855 (1983). Although their
argument is less than entirely clear from their submissions,
petitioners apparently are of the opinion that the circumstances
of this case show a failure by respondent to examine the returns
and thereby determine a deficiency as required by Scar v.
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