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The Court will not resolve disagreements over material
factual issues in a summary judgment proceeding. Espinoza v.
Commissioner, supra at 416. 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
non-moving party. Kroh v. Commissioner, supra at 390;
Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985).
2. Separate notices of deficiency
Respondent determined that petitioner owes an income tax
deficiency arising from the distributions from his former
spouse's qualified retirement and pension plans. In the
alternative, and in a separate notice of deficiency, respondent
determined that petitioner's former spouse is liable for an
income tax deficiency attributable to the same distributions.
Deficiency determinations asserted by respondent in a statutory
notice of deficiency are presumed correct, Welch v. Helvering,
290 U.S. 111, 115 (1933). It is immaterial whether the
alternative claims were contained in a single notice of
deficiency or in separate notices. Doggett v. Commissioner,
66 T.C. 101, 103 (1976). The fact that respondent has made a
separate determination of tax against each of the former spouses
for the same tax liability does not negate the presumption of
correctness as to either notice. Clapp v. Commissioner, 875 F.2d
1396, 1401 (9th Cir. 1989); Malat v. Commissioner, 302 F.2d 700,
704 (9th Cir. 1962), affg. 34 T.C. 365 (1960); Revell, Inc. v.
Riddell, 273 F.2d 649 (9th Cir. 1959).
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