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there is no genuine issue as to any material fact and that a
decision may be rendered as a matter of law." Id. par. (b).
Because summary judgment adjudicates an issue 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).
This case is not ripe for summary judgment. The parties
dispute the fair market value of Decedent's partnership interest.
The resolution of such a dispute is a question of fact, and the
trier of fact has the duty to weigh all relevant evidence of
value. Commissioner v. Scottish Am. Inv. Co., 323 U.S. 119,
123-125 (1944); Helvering v. National Grocery Co., 304 U.S. 282,
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