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any material fact, and that a decision may be rendered as a
matter of law.
The moving party has the burden of "showing" the absence of
a genuine issue as to any material fact. See Espinoza v.
Commissioner, 78 T.C. 412, 416 (1982), and cases cited therein.
In Celotex Corp. v. Catrett, 477 U.S. 317, 323 (1986), the
Supreme Court described the "showing" that must be made by the
moving party:
a party seeking summary judgment always bears
the initial responsibility of informing the
* * * court of the basis for its motion, and
identifying those portions of 'the pleadings,
depositions, answers to interrogatories, and
admissions on file, together with the
affidavits, if any,' which it believes
demonstrate the absence of a genuine issue of
material fact. * * *
In Celotex, the Supreme Court held that the moving party in
a summary judgment action need not in all cases introduce
evidence negating an essential element of the opponent's claim in
order to prevail on the motion. If the moving party can make a
"showing" from the record of "a complete failure of proof
concerning an essential element of the nonmoving party's case"
and on which the nonmoving party will bear the burden of proof at
trial, there can be "'no genuine issue as to any material fact,'"
with respect to that claim. Id. at 322-323.4
4See also Fontenot v. Upjohn Co., 780 F.2d 1190, 1195 (5th
Cir. 1986), a case cited by the Court in Celotex Corp. v.
Catrett, 477 U.S. 317, 319 (1986), wherein it is stated: "If the
moving party can show that there is no evidence whatever to
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