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Inc., 477 U.S. 242, 248 (1986). Where the record viewed as a
whole could not lead a reasonable trier of fact to find for the
non-moving party, there is no “genuine issue for trial”.
Matsushita Elec. Indus. Co. v. Zenith Radio Corp., supra at 587.
Summary judgment is appropriate where the facts deemed
admitted pursuant to Rule 90(c) support a finding that there is
no genuine issue as to any material fact. Marshall v.
Commissioner, 85 T.C. 267, 271-272 (1985).
Issue 1. Liability for Deficiency
Respondent seeks judgment as a matter of law regarding
petitioner’s deficiency for 1986. Petitioner argues that he is
not liable for a deficiency of $14,611.
On December 24, 2002, respondent filed respondent’s requests
for admission. Petitioner did not respond to the requests for
admission. Each matter of which respondent requested admission
is deemed admitted. Rule 90(c); see also Marshall v.
Commissioner, supra at 271-272.
Pursuant to respondent’s requests for admission, petitioner
is deemed to have admitted that “his tax due and owing for the
calendar year 1986 was $14,611, which he did not pay”. We also
note that petitioner voluntarily signed a plea agreement in his
criminal case in which he admitted to owing a tax liability for
1986 in the amount of $14,611.
Based on the deemed admission, we find petitioner is liable
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