-3-
expressly or impliedly repealed the effective date of section
2040(b)(1). Petitioner resided in Oakland, California, at the
time she filed her petition.
A motion for 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. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994). The moving party
bears the burden of showing that there is no genuine issue of
material fact, and factual inferences are viewed in the light
most favorable to the nonmoving party. United States v. Diebold,
Inc., 369 U.S. 654, 655 (1962); Preece v. Commissioner, 95 T.C.
594, 597 (1990).
The opposing party cannot rest upon mere allegations or
denials but must set forth specific facts showing there is a
genuine issue for trial. Rule 121(d). The existence of any
reasonable doubt as to the facts will result in denial of the
motion for summary judgment. Hoeme v. Commissioner, 63 T.C. 18,
20 (1974). We set forth a summary of facts relevant to our
discussion that do not appear to be in dispute; the facts are
stated solely for purposes of deciding the motions and are not
findings of fact for this case. See Fed. R. Civ. P. 52(a);
Sundstrand Corp. v. Commissioner, supra at 520.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011