Marcus C. Seay - Page 3

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               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials and may be granted where             
          there is no genuine issue of material fact and a decision may be            
          rendered as a matter of law.  Rule 121(a) and (b); Fla. Peach               
          Corp. v. Commissioner, 90 T.C. 678, 681 (1988).  The moving party           
          bears the burden of proving that there is no genuine issue of               
          material fact, and factual inferences are viewed in a light most            
          favorable to the nonmoving party.  Craig v. Commissioner, 119               
          T.C. 252, 260 (2002); Dahlstrom v. Commissioner, 85 T.C. 812, 821           
          (1985); Jacklin v. Commissioner, 79 T.C. 340, 344 (1982).  The              
          party opposing summary judgment must set forth specific facts               
          that show a genuine question of material fact exists and may not            
          rely merely on allegations or denials in the pleadings.  Grant              
          Creek Water Works, Ltd. v. Commissioner, 91 T.C. 322, 325 (1988);           
          Casanova Co. v. Commissioner, 87 T.C. 214, 217 (1986).                      
               Petitioner has not set forth specific facts showing the                
          existence of a genuine issue of material fact.  Petitioner                  
          contends that the records of petitioner’s income subpoenaed from            
          the payers by respondent were not properly admitted under the               
          Federal Rules of Evidence.  Petitioner’s contention is without              
          merit.  What petitioner fails to understand is that the amounts             
          of his income for the years in issue in the instant case have               
          been deemed admitted.  At no time in the instant case did                   

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