- 10 - v. Commissioner, supra; Naftel v. Commissioner, supra. When a motion for summary judgment is made and supported, respondent, as the nonmoving party, cannot rest upon mere allegations or denials in his pleadings, but must set forth specific facts showing that there is a genuine issue for trial. Rule 121(d). Petitioner argues that its allegations show that respondent abused his discretion by either failing, or refusing, to offset overpayments from 1984 and 1987 against agreed underpayments for 1988 through 1991. Our review of the factual allegations made by the parties, including their respective supporting affidavits, leads us to conclude that there are genuine issues as to the material facts alleged by petitioner. Accordingly, we deny petitioner's motion for partial summary judgment. An appropriate order will be issued denying petitioner's motion for partial summary judgment.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011