Thomas D. Berry - Page 4




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            petitioner at the hearing, petitioner did file a Rule 50(c)                                
            statement with the Court.                                                                  
            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); 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, 754 (1988);                               
            Naftel v. Commissioner, 85 T.C. 527, 529 (1985).  The moving                               
            party bears the burden of proving that there is no genuine issue                           
            of material fact, and factual inferences will be read in a manner                          
            most favorable to the party opposing summary judgment.  See                                
            Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.                             
            Commissioner, 79 T.C. 340, 344 (1982).                                                     
                  Based on our review of the record, we are satisfied that                             
            there is no genuine issue as to any material fact and that                                 
            partial summary judgment may be rendered as a matter of law.                               
                  Section 71(a) provides the general rule that alimony                                 






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