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if the pleadings, answers to interrogatories,
depositions, admissions, and any other acceptable
materials, together with the affidavits, if any, show
that there is no genuine issue as to any material fact
and that a decision may be rendered as a matter of law.
[Rule 121(b).]
Because summary adjudication decides an issue against a party
before trial, we grant such a remedy cautiously and sparingly,
and only after carefully ascertaining that the moving party has
met all requirements for summary adjudication. 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 through summary adjudication. 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 are viewed in a light most favorable to the
nonmoving party. United States v. Diebold, Inc., 369 U.S. 654,
655 (1962); Kroh v. Commissioner, supra at 390. A fact is
material if it "tends to resolve any of the issues that have been
properly raised by the parties." 10A Wright & Miller, Federal
Practice and Procedure: Civil 2d, sec. 2725, at 93 (2d ed. 1983).
A. Deficiencies for 1987 Through 1989
The first issue is whether petitioner is liable for the
deficiencies. Respondent asks the Court to hold as a matter of
law that petitioner owes the deficiencies as determined in the
notice of deficiency. The deficiencies are in the amounts of
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Last modified: May 25, 2011