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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. Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994). 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. Petitioner’s Motion for Summary Judgment
Petitioner’s motion for summary judgment summarizes his
position as follows:
this is what must happen in order for there to be
taxable domestic income: 1)One must receive a taxable
“item” of income (e.g. compensation, interest, rents,
etc.) per 26 USC �� 61 and following. I stipulate that
my income appears to be a taxable item. 2) The “source
rules” must categorize the income as domestic income
per 26 USC �� 861(a) and 26 CFR ���� 1.861-2 through
1.861-7. I stipulate that my income appears to be
domestic. 3) The income must derive from a “specific
source or activity” which is taxable. My income does
not appear to be derived from a taxable specific source
or taxable activity.
As to the third point enumerated, petitioner explained:
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Last modified: May 25, 2011