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The Court issued an order directing petitioners to file a
response to respondent's Motion for Partial Summary Judgment and
setting the motion for hearing at the Court's motions session in
Washington, D.C. Petitioners did not file a response to
respondent's motion. Shortly before the scheduled hearing, John
L. Green filed an entry of appearance for petitioners.
Counsel for respondent appeared at the hearing and offered
argument in support of respondent's motion. No appearance was
entered at the hearing by or on petitioners' behalf.
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). Summary judgment may
be granted with respect to all or any part of the legal issues in
controversy "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). The party opposing
the motion cannot rest upon the allegations or denials in the
pleadings, but must "set forth specific facts showing that there
is a genuine issue for trial." Rule 121(d). "The moving party,
however, bears the burden of proving that there is no genuine
issue of material fact, and factual inferences will be read in a
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