James E. Brown - Page 5

                                        - 5 -                                         
          Zaentz v. Commissioner, 90 T.C. 753, 754 (1988); Naftel v.                  
          Commissioner, 85 T.C. 527, 529 (1985).  Rule 121(d) states:                 
               When a motion for summary judgment is made and supported as            
               provided in this Rule, an adverse party may not rest upon              
               the mere allegations or denials of such party's pleading,              
               but such party's response, by affidavits or as otherwise               
               provided in this Rule, must set forth specific facts showing           
               that there is a genuine issue for trial.  If the adverse               
               party does not so respond, then a decision, if appropriate,            
               may be entered against such party.                                     
          See King v. Commissioner, 87 T.C. 1213, 1217 (1986).  The moving            
          party, however, bears the burden of proving that there is no                
          genuine issue of material fact, and factual inferences will be              
          read in a manner most favorable to the party opposing summary               
          judgment.  Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985);              
          Jacklin v. Commissioner, 79 T.C. 340, 344 (1982).  The facts set            
          forth herein are taken from respondent's pleadings and the                  
          attorney's affidavit in opposition to petitioner's motion.  The             
          facts are viewed in the terms most favorable to respondent.                 
          Estate of Gardner v. Commissioner, 82 T.C. 989, 990 (1984).                 
               As a threshold matter, we find that genuine issues of                  
          material fact exist with respect to a number of petitioner's                
          arguments; namely, whether or not petitioner received income                
          during tax year 1991, whether the award from the civil action               
          represents taxable or excludable income, whether petitioner has             
          substantiated unreimbursed expenses, and whether petitioner filed           
          his 1990 return in June 1991 or July 1992.  All of these issues             
          must be resolved with the introduction of written evidence and/or           





Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011