Agapito Fajardo and Clara S. Fajardo - Page 7

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          "a nuisance settlement" and informed petitioner that he could               
          call him at any time up to 11 p.m. if petitioners decided to                
          accept the offer.  Petitioners did not respond to the offer.                
               Petitioner Clara S. Fajardo did not appear at any time                 
          during the trial session, nor did she respond to respondent's               
          counsel's repeated attempts by letter and telephone to contact              
          her concerning this case.                                                   
               Rule 121(a) authorizes either party to move for a summary              
          judgment in the moving party's favor upon all or any part of the            
          legal issues in controversy.  Rule 121(b) requires that the                 
          opposing party file a written response within such period as the            
          Court may direct and provides that a decision in favor of the               
          moving party shall be rendered "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."  See also                     
          Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.            
          17 F.3d 965 (7th Cir. 1994); Naftel v. Commissioner, 85 T.C. 527,           
          529 (1985).                                                                 
               The moving party bears the burden of showing that no genuine           
          issue exists as to any material fact and that he is entitled to             
          judgment on the substantive issues as a matter of law.  See                 

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