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23, 1995, at Washington, D.C.2 Petitioner's motion was taken
under advisement.
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
granted with respect to all or any part of the legal issues in
controversy "if the pleadings, answers to interrogatories,
depositions, admissions, and any other acceptable materials,
together with the affidavits, if any, show that 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); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988). The
moving party 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). The facts
presented below do not appear to be in dispute, are stated solely
for purposes of deciding the motion, and are not findings of fact
for this case. Fed. R. Civ. P. 52(a); Sundstrand Corp v.
Commissioner, supra at 520.
I. Background
2In addition, the Court considered an amicus curiae brief
filed by PepsiCo.
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