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that this Court has found to be frivolous and/or groundless.
Petitioner did not pay any estimated income taxes for the 2002
tax year.
Discussion
I. Motion for Summary Judgment
Rule 121(a) provides that either party may move for summary
judgment upon all or any part of the legal issues in controversy.
Summary judgment may be granted if it is demonstrated that no
genuine issue exists as to any 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). As the party that moved for summary judgment,
respondent has the burden of showing there is no genuine issue as
to any material fact and that he is entitled to judgment as a
matter of law. Nis Family Trust v. Commissioner, 115 T.C. 523,
536, 537-538 (2000).
We conclude that there is no genuine issue as to any
material fact and that a decision may be rendered as a matter of
law.
II. The Deficiency
Section 61 defines gross income as all income from whatever
source derived. Gross income includes, among other things,
compensation for services, interest, and pensions. Sec. 61(a).
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