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Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy “if the pleadings, answers to interrogatories,
depositions, admissions, and any other acceptable materials,
together with the affidavits, if any, show that there is no
genuine issue as to any material fact and that a decision may be
rendered as a matter of law.” Rule 121(b). Petitioner has not
identified any facts or evidence that would be presented at trial
to controvert the undisputed facts already in the record. See
Rule 121(d) (providing, in pertinent part, that a response “must
set forth specific facts showing that there is a genuine issue
for trial.”). Petitioner’s request to deny respondent’s motion
for summary judgment only sets forth additional arguments as to
why his income is not taxable. It does not allege any factual
errors with regard to the deficiency determinations or additions
to tax. See Rule 34(b)(4). We conclude that the material facts
are not disputed and that judgment may be rendered as a matter of
law.
Section 1 imposes a tax on all taxable income. Section
61(a)(1) includes in gross income “all income from whatever
source derived,” including compensation for services. Respondent
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Last modified: May 25, 2011