Carl C. Poston III and Sherea A. Poston - Page 5




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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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