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constructive dividend income for 1990 and 1991 of $187,8134 and
$331,484, respectively, as a result of petitioner’s 1990 and 1991
personal-benefit amounts during those respective years.
Respondent further determined in the notice that petitioner
has income for 1990 of $27,000 as a result of petitioner’s 1990
retirement plan withdrawals.
Respondent also determined in the notice that petitioner is
liable for the 10-percent additional tax under section 72(t) of
$2,700 as a result of petitioner’s 1990 retirement plan withdraw-
als.
Respondent further determined in the notice that peti-
tioner’s filing status for each of his taxable years 1990 and
1991 was married filing separate.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).
All of the facts on which respondent relies in respondent’s
motion have been deemed admitted. Those facts include the
material facts on which we may proceed to resolve the issues in
respondent’s motion, including the issue relating to the fraud
penalties under section 6663(a), see, e.g., Doncaster v. Commis-
4See supra note 2.
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