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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(a) and (b); Sundstrand
Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965
(7th Cir. 1994). The moving party bears the burden of proving
that there is no genuine issue of material fact, and factual
inferences will be made in a manner most favorable to the party
opposing summary judgment. See 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 showing that a genuine question of material fact
exists and may not rely merely on allegations or denials in the
pleadings. Rule 121(d); Celotex Corp. v. Catrett, 477 U.S. 317,
324 (1986); Grant Creek Water Works, Ltd. v. Commissioner, 91
T.C. 322, 325 (1988); King v. Commissioner, 87 T.C. 1213, 1217
(1986).
The Court’s decision in an action involving the initial
qualification of an exempt organization is ordinarily based on
the administrative record. Rule 217(b)(1). In the instant case,
neither party has asked the Court to admit evidence outside the
administrative record as filed and certified by respondent.
After careful review, we are satisfied that there is no
genuine issue as to any material fact, and a decision may be
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