Stewart E. Fason and Jana K. Fason - Page 3

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               The sole issue presented for summary adjudication is whether           
          petitioner is entitled to innocent spouse relief for taxable year           
          ended December 31, 1989.  We hold that she is not entitled to               
          summary adjudication on this issue.                                         
               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);                
          Naftel v. Commissioner, 85 T.C. 527, 529 (1985).  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); Jacklin v.                        
          Commissioner, 79 T.C. 340, 344 (1982).  The existence of any                
          reasonable doubt as to the facts will result in denial of the               
          motion for summary judgment.  Hoeme v. Commissioner, 63 T.C. 18,            
          20 (1974).                                                                  






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