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February 14, 2000, respondent and counsel for petitioners
appeared and were heard. Petitioners orally moved for a summary
judgment in their favor.
Summary Judgment
Pursuant to Rule 121(b), a summary adjudication may be made
“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.” The party opposing the motion cannot rest upon the
allegations or denials in his pleadings, but must “set forth
specific facts showing that there is a genuine issue for trial.”
Rule 121(d). 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 Jacklin v. Commissioner, 79 T.C.
340, 344 (1982). There is no genuine issue as to any material
fact with respect to the specific legal issue before us; thus,
this matter is ripe for judgment on the issue as a matter of law.
See Rule 121(d).
Respondent contends that petitioners may not exclude pension
payment amounts received from the city during the year in issue
from gross income because the amounts were not received under a
worker’s compensation act pursuant to section 104(a)(1), or a
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