- 9 - Associated Press v. United States, 326 U.S. 1, 6 (1945); P & X Markets, Inc. v. Commissioner, 106 T.C. 441, 443 (1996). A motion for summary judgment necessarily implicates the burden of proof that would apply at a trial on the merits. Anderson v. Liberty Lobby, Inc., supra at 252; United States v. One Parcel of Property Located at 15 Black Ledge Dr., Marlborough, Conn., 897 F.2d 97, 101 (2d Cir. 1990). Thus, where the moving party has the burden of proof by clear and convincing evidence, his showing must be sufficient for the court to hold that no reasonable trier of fact could find for the nonmoving party. Irby v. Bittick, 44 F.3d 949, 953 (11th Cir. 1995); Calderone v. United States, 799 F.2d 254, 259 (6th Cir. 1986). It follows from these considerations that here, where respondent has the burden of proving all the elements of fraud by clear and convincing evidence and has moved for summary judgment, we grant respondent’s motion only if she has met the burden of convincing us that no reasonable trier of fact could find that respondent has failed to prove any of the elements of fraud by clear and convincing evidence. Cf. National Presto Indus. v. West Bend Co., 76 F.3d 1185, 1189 (Fed. Cir. 1996); United States Gypsum Co. v. National Gypsum Co., 74 F.3d 1209, 1212 (Fed. Cir. 1996); Paragon Podiatry Lab., Inc. v. KLM Lab., Inc., 984 F.2d 1182, 1189-1190 (Fed. Cir. 1993); Baker Oil Tools, Inc. v. Geo Vann, Inc., 828 F.2d 1558, 1566 (Fed. Cir. 1987); Target Therapeutics,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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