- 7 -
affirmative allegations that (1) petitioner is liable for
additions to tax for fraud under sections 6653(b)(1) and (2);
(2) petitioner is estopped, under the doctrine of collateral
estoppel, from denying that a portion of the underpayment in his
income tax is due to fraud within the meaning of section 6653(b);
and (3) petitioner is estopped from denying the existence of a
tax deficiency resulting from petitioner's admitted tax evasion
for the 1985 taxable year.
Discussion
Rule 121(a) provides that either party may move for summary
judgment upon any or all parts of the legal issues in
controversy. Summary judgment is intended to expedite litigation
and avoid unnecessary and expensive trials. Florida Peach Corp.
v. Commissioner, 90 T.C. 678, 681 (1988); McHan v. Commissioner,
T.C. Memo. 1997-139; London v. Commissioner, T.C. Memo. 1996-192.
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.
A partial summary adjudication may be made which does
not dispose of all the issues in the case.
Rule 121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994); Kroh v. Commissioner,
98 T.C. 383, 390 (1992); Fox v. Commissioner, T.C. Memo. 1996-79.
The burden of proof is on the moving party, Bertoli v.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011