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the course of a hearing conducted in this case, the parties made
certain factual representations to the Court going beyond the
matters alleged in the pleadings. Consistent with Rule 120(b),2
the Court advised the parties of its intention to treat
respondent's motion as a Motion for Summary Judgment and directed
the parties to file separate reports with the Court attaching
thereto any exhibits, affidavits, or other documentation
necessary to complete the record. See Rule 121(b) and (d). The
parties having complied with the Court's order, respondent's
Motion for Judgment on the Pleadings shall be treated herein as a
Motion for Summary Judgment. See Francis v. Commissioner, T.C.
Memo. 1988-30.
The issue for decision is whether respondent is entitled to
a summary judgment denying Lakewood Associates' claim to a loss
for 1989 related to a "taking" of certain real property.
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
2 Rule 120(b) provides:
(b) Matters Outside Pleadings: If, on a motion
for judgment on the pleadings, matters outside the
pleadings are presented to and not excluded by the
Court, the motion shall be treated as one for summary
judgment and shall be disposed of as provided in Rule
121, and all parties shall be given reasonable
opportunity to present all material made pertinent to
such a motion by Rule 121.
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Last modified: May 25, 2011