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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). A motion for summary
judgment will not be granted if there is a genuine issue of
material fact. Gulfstream Land & Dev. v. Commissioner, 71 T.C.
587 (1979). The facts presented below, which are sufficient to
resolve the legal issue presented, are not in dispute.
Background
On June 8, 1987, petitioner filed a Form 1040, Individual
Income Tax Return, for the taxable year 1986. This form was not
signed; it contained the statement "5th" in the space provided
for petitioner's signature. The statutory notice of deficiency,
upon which this case is based, was sent to petitioner on March 6,
1995.
Statute of Limitations
Petitioner claims that the assessment and collection of a
deficiency in income tax for the taxable year 1986 is barred by
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