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under section 44, both pursuant to Arevalo v. Commissioner,
supra, and other relevant case law.
Petitioner submitted a response to our Order completely
devoid of any factual analysis; it contained only irrelevant
statements and naked, unsupported assertions that his case is
somehow different from all of the other Alpha Telcom cases. Such
a response is insufficient to persuade us that the Order should
not be made absolute. See Rule 121(d) (requiring that a party
must present specific facts showing that there is a genuine issue
for trial in the summary judgment context).
B. The Stipulated Facts
The following facts have been stipulated, and they are so
found; we incorporate by reference the parties’ stipulation of
facts and accompanying exhibits.
At the time the petition was filed, Edward Atlee Howes
(petitioner) resided in Naples, Florida.
On March 2, 1999, petitioner entered into a contract with
ATC, a wholly owned subsidiary of Alpha Telcom, entitled
“Telephone Equipment Purchase Agreement” (ATC pay telephone
agreement).2 Under the terms of the ATC pay telephone agreement,
petitioner paid $10,000 to ATC, and ATC provided petitioner with
2 In the exhibits attached to the Stipulation Of Facts, ATC
sometimes refers to American Telecommunications, Inc., and
sometimes to Alpha Telcom.
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