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September 17, 1997. To date, we have not received an objection
from petitioner.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). It is appropriate if the
pleadings and other acceptable materials show that there is no
genuine issue as to any material fact and a decision may be
rendered as a matter of law. Rule 121(b); Naftel v.
Commissioner, 85 T.C. 527, 529 (1985). The moving party bears
the burden of proving that summary judgment is warranted.
Celotex Corp. v. Catrett, 477 U.S. 317, 323 (1986); Espinoza v.
Commissioner, 78 T.C. 412, 416 (1982). In deciding a motion for
summary judgment, the Court will construe factual inferences in a
manner most favorable to the opposing party. Dahlstrom v.
Commissioner, 85 T.C. 812, 821 (1985).
Based on the exhibits attached to the motion, the pleadings,
and declarations, we find the following.
1. Petitioner filed a joint income tax return for the
taxable year 1985, which was received by respondent’s Ogden,
Utah, Service Center on August 28, 1986. The return was due to
be filed on or before April 15, 1986.
2. Petitioner filed a joint income tax return for the
taxable year 1986, which was received by respondent’s Ogden,
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