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Discussion
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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Last modified: May 25, 2011