Patricia R. Carpentier - Page 8

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               As indicated, respondent filed a Motion for Summary                    
          Judgment.  Respondent contends that petitioner's dilatory conduct           
          in this litigation, considered in conjunction with the matters              
          that petitioner is deemed to have admitted pursuant to Rules                
          37(c) and 90(c), justifies entry of summary judgment in                     
          respondent's favor.                                                         
               Petitioner filed an opposition to respondent's motion,                 
          blaming Mr. Peabody for failing to respond to respondent's Second           
          Request for Admissions and Amendment to Answer.  Petitioner                 
          further asserts that respondent's motion should be denied insofar           
          as petitioner intends to show that she is entitled to deductions            
          for real estate taxes and other miscellaneous expenses incurred             
          during the years in issue.                                                  
               This matter was called for hearing at the Court's motions              
          session in Washington, D.C.  Counsel for respondent appeared at             
          the hearing and offered argument in support of respondent's                 
          motion.  Although petitioner did not attend the hearing, she did            
          file a written statement with the Court pursuant to Rule 50(c).             
          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,                  

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