Kenneth A. Weiner - Page 8

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               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials of phantom factual issues.           
          Kroh v. Commissioner, 98 T.C. 383, 390 (1992); Shiosaki v.                  
          Commissioner, 61 T.C. 861, 862 (1974).  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).  Because summary                
          adjudication decides an issue against a party before trial, we              
          grant such a remedy cautiously and sparingly and only after                 
          carefully ascertaining that the moving party has met all the                
          requirements for summary adjudication.  Associated Press v.                 
          United States, 326 U.S. 1, 6 (1945); Espinoza v. Commissioner,              
          78 T.C. 412, 416 (1982).                                                    
               The Court will not resolve disagreements over material                 
          factual issues through summary adjudication.  Espinoza v.                   
          Commissioner, supra at 416.   The moving party bears the burden             
          of proving that there is no genuine issue of material fact, and             
          factual inferences are viewed in a 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 issues that have been                  

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