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income tax return by Mrs. Olpin was not valid because Mrs. Olpin
had already filed a joint return with petitioner. According to
petitioner, Mrs. Olpin was unlawfully advised to file the tax
return during the bankruptcy proceeding. On the basis of these
contentions, petitioner concludes that no adjustments may be
properly made to his filing status for the 1995 tax year.
Petitioner agrees that all issues turn on whether he filed a
valid 1995 Federal income tax return.
Respondent argues that summary judgment in favor of the IRS
is appropriate because there are no genuine issues of material
fact with respect to whether petitioner filed a valid 1995
Federal income tax return and that as a matter of law petitioner
did not file a valid return.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. See Florida Peach Corp.
v. Commissioner, 90 T.C. 678, 681 (1988). 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); see
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753,
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