- 8 -
Servs., Inc., 504 U.S. 451, 456 (1992); United States v. Diebold,
Inc., 369 U.S. 654, 655 (1962); Sierra Club, Inc. v.
Commissioner, 86 F.3d 1526, 1530, 1536 (9th Cir. 1996), affg. in
part and revg. and remanding in part on this issue 103 T.C. 307
(1994) and affg. T.C. Memo. 1993-199; Gottlieb v. County of
Orange, 84 F.3d 511, 518 (2d Cir. 1996); Rosen v. Thornburgh, 928
F.2d 528, 532-533 (2d Cir. 1991); Boyd Gaming Corp. v.
Commissioner, supra at 347. Whether an issue of material fact is
genuine depends upon whether a reasonable trier of fact could
find in favor of the nonmoving party. Eastman Kodak Co. v. Image
Technical Servs., Inc., supra at 462, 469 & n.14, 477; Anderson
v. Liberty Lobby, Inc., supra at 248-252; Atkinson v. Denton
Publishing Co., 84 F.3d 144, 148 (5th Cir. 1996); Sutera v.
Schering Corp., 73 F.3d 13, 16 (2d Cir. 1995); Richman v.
Commissioner, T.C. Memo. 1993-32. Assessments of credibility,
choices between conflicting versions of events, and weighing of
evidence are the prerogative of the finder of fact at trial, not
matters for summary judgment. Anderson v. Liberty Lobby, Inc.,
supra at 255; Rule v. Brine, Inc., 85 F.3d 1002, 1011 (2d Cir.
1996); Big Apple BMW, Inc. v. BMW of N. Am., Inc., 974 F.2d 1358,
1363 (3d Cir. 1992); Toushin v. Commissioner, T.C. Memo. 1995-
573. Because summary judgment decides against a party before
trial, we grant the remedy cautiously, only after carefully
ascertaining that the moving party has met all the requirements.
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