- 7 -
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy "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); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);
Naftel v. Commissioner, 85 T.C. 527, 529 (1985). 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 party opposing summary judgment. Dahlstrom
v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982).
Petitioners' requests for abatement of interest are based
upon section 6404(e)(1) which provides authority for the
Commissioner to abate the assessment of interest and deficiency
attributable to errors and delays by an officer or employee of
the Internal Revenue Service in performing a ministerial act.4
4 Although not at issue here, we observe that sec. 6404(d)
and (e)(2) also provides authority for the Commissioner to abate
assessments of interest. Sec. 6404(d) applies where the
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011