Meri R. and William R. Kaufman - Page 6

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          motion on or before August 20, 2003, but no such response has               
          been received by the Court.                                                 
               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.  Marshall v. Commissioner, 85 T.C. 267, 271             
          (1985).  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                 
          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).                           
          I.  Income Tax Deficiencies                                                 
               The Internal Revenue Code imposes a Federal tax on the                 
          taxable income of every individual.  Sec. 1.  Section 61(a)                 

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