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decision may be rendered as a matter of law. Rule 121(b);
Sturniolo v. Sheaffer, Eaton, Inc., 15 F.3d 1023, 1024 (11th Cir.
1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988). The
moving party has the burden of making this showing. Weinberger
v. Hynson, Westcott & Dunning, 412 U.S. 609, 621-622 (1973);
Espinoza v. Commissioner, 78 T.C. 412, 416 (1982). In deciding
whether to grant summary judgment, we view the facts and
inferences drawn therefrom in the light most favorable to the
nonmoving party. Velten v. Regis B. Lippert, Intercat, Inc., 985
F.2d 1515 (11th Cir. 1993); Naftel v. Commissioner, 85 T.C. 527,
529 (1985). Respondent's motion is appropriate for partial
summary judgment because no fact necessary for our consideration
of the motion is in dispute.
Background
Petitioner lived in Florida when he filed the petition in
this case.
1. Timothy Riffe, Deceased, and Kathleen Pert
For taxable years ending 1986, 1987, 1988, and 1989,
Timothy Riffe, deceased, and Kathleen Pert timely filed joint
Federal income tax returns reporting income from several Schedule
C activities. Timothy Riffe died on February 11, 1991. When he
died, he was married to Kathleen Pert.
According to Timothy Riffe's will, Kathleen Pert was
appointed personal representative of his estate. She was also
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