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to Rule 90(c) establish that petitioner is liable for the
deficiencies and the additions to tax as determined by the
respondent in the notice of deficiency.
On November 3, 1997, the Court issued an order calendaring
respondent's motion for hearing and directing petitioner to file
a response to respondent's motion by November 21, 1997. The
order also included a reminder to the parties of the
applicability of Rule 50(c). Petitioner failed to file a
response to respondent's motion.
Respondent's motion was called for hearing at the motions
session of the Court held in Washington, D.C., on December 3,
1997. Counsel for respondent appeared at the hearing and
presented argument in support of the motion. No appearance was
entered by or on behalf of petitioner, nor did petitioner file a
statement with the Court pursuant to Rule 50(c).
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). Summary judgment is
appropriate "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.
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