- 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.
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