Estate of Mary D. Maggos, Deceased, Catherine M. Adkins, Special Administrator - Page 6
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US Tax Court > 1997 > Estate of Mary D. Maggos, Deceased, Catherine M. Adkins, Special Administrator - Page 6
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and testament bequeathed the $3 million promissory note to Nikita
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials of phantom factual issues.
A decision on the merits of a taxpayer's claim can be made
through summary judgment "if the pleadings, answers to
interrogatories, depositions, admissions, and any other
acceptable materials, together with the affidavits, if any, show
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).
Because summary judgment decides against a party before trial, we
grant such a remedy cautiously and sparingly, and only after
carefully ascertaining that the moving party has met all
requirements for summary adjudication. Associated Press v.
United States, 326 U.S. 1, 6 (1945); P & X Mkts., Inc. v.
Commissioner, 106 T.C. 441, 443 (1996); Boyd Gaming Corp. v.
Commissioner, 106 T.C. 343, 346-347 (1996).
The Court will not resolve disagreements over material
factual issues in a summary judgment proceeding. A fact is
material if it "'tends to resolve any of the issues that have
been properly raised by the parties.'" Boyd Gaming Corp. v.
Commissioner, supra at 347 (quoting 10A Wright et al., Federal
Practice and Procedure: Civil, sec. 2725, at 93 (2d ed. 1983)).
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