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rendered by way of 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." Id.
Because summary judgment decides an issue against a party
without the benefit of a trial, the Court grants such a remedy
cautiously and sparingly, and only after carefully ascertaining
that the moving party has met the requisite criteria.
Associated Press v. United States, 326 U.S. 1, 6 (1945);
Espinoza v. Commissioner, 78 T.C. 412, 416 (1982). The Court
will not resolve disagreements over material factual issues in a
summary judgment proceeding. Espinoza v. Commissioner, supra at
416; Matson Navigation Co. v. Commissioner, 67 T.C. 938, 951
(1977). A fact is material if it "tends to resolve any of the
issues that have been properly raised by the parties." 10A
Wright et al., Federal Practice and Procedure: Civil, sec. 2725,
at 93 (2d ed. 1983). The moving party must prove that there is
no genuine issue of material fact, and factual inferences are
viewed in the light most favorable to the nonmoving party.
United States v. Diebold, Inc., 369 U.S. 654, 655 (1962); Kroh v.
Commissioner, supra at 390; Preece v. Commissioner, 95 T.C. 594,
597 (1990).
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