Theodore Halper, Incompetent, Valerie Halper and Wayne Halper, Co-Plenary Guardians - Page 7

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               The Court will not resolve disagreements over relevant                 
          factual issues in a summary judgment proceeding.  Espinoza v.               
          Commissioner, supra at 416.  The burden of proving that there is            
          no genuine issue of material fact is on the moving party and                
          factual inferences are viewed in the 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 et al., Federal                
          Practice and Procedure, Civil 2d, sec. 2725, at 93 (2d ed. 1983).           
          In this regard, the Court previously has denied motions for                 
          summary judgment where intent is a material issue in the case;              
          such an inference of fact is to be drawn only at trial.  Oakland            
          Hills Country Club v. Commissioner, 74 T.C. 35, 40 (1980); Hoeme            
          v. Commissioner, 63 T.C. 18, 20 (1974).  The value of a trial               
          with complete opportunity to view the demeanor of the parties and           
          their evidence is obvious.  Hoeme v. Commissioner, supra at 20.             
               Rule 121(d) provides, in pertinent part, as follows:                   
               When a motion for summary judgment is made and                         
               supported as provided in this Rule, an adverse party                   
               may not rest upon the mere allegations or denials of                   
               such party’s pleading, but such party’s response, by                   
               affidavits or as otherwise provided in this Rule, must                 
               set forth specific facts showing that there is a                       
               genuine issue for trial.  If the adverse party does not                
               so respond, then a decision, if appropriate, may be                    
               entered against such party.                                            
          See King v. Commissioner, 87 T.C. 1213, 1217 (1986).                        

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