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In connection with the criminal case, petitioner, who was
represented by counsel, pleaded guilty on December 6, 1993, to
tax evasion for 1987 in violation of section 7201 in return for a
recommendation of a lenient sentence.
Prior to sentencing, petitioner moved to withdraw his guilty
plea and requested that the court grant him a jury trial on the
ground that his guilty plea was coerced and involuntary, thus
violating both his First and Fifth Amendment rights. The
District Court denied petitioner's motion. The Court of Appeals
affirmed the conviction, and the United States Supreme Court
denied review.
Petitioner ultimately served 3 years' probation, with 4
months of home detention while attending graduate school in
Phoenix, Arizona.
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). Rule 121(a) provides that
either party may move for summary judgment upon any or all parts
of the legal issues in controversy. When either party makes such
a motion, the opposing party must file "An opposing written
response, with or without supporting affidavits, * * * within
such period as the Court may direct." Rule 121(b). A decision
on the merits of a party's claim will be rendered by way of
summary judgment "if the pleadings, answers to interrogatories,
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