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of the issues in the case.” Id. Summary judgment is a device
used to expedite litigation and is intended to avoid unnecessary
and expensive trials of phantom factual questions. See, e.g.,
Espinoza v. Commissioner, 78 T.C. 412, 415-416 (1982). It is
not, however, a substitute for a trial in that disputes over
factual issues are not to be resolved in such proceedings. See
id. The party moving for summary judgment has the burden of
showing the absence of a genuine issue as to any material fact.
See id.
D. Summary of the Arguments of the Parties
1. Petitioner’s Arguments
With respect to the requirement of the supply or service
transition rule that property be “readily identifiable” with a
written supply or service contract, petitioner cites dictionary
definitions of the terms "readily", "identifiable", and
"identify" to support its argument that "for property to be
‘readily identifiable’ with a contract simply means that one
could, with a fair degree of ease, link such property to the
contract". Petitioner states that such "linkage is established
by Mr. Bjorklund, who has testified that MetroVision of Livonia
placed in service the subject property solely in order to provide
cable television service within the City of Livonia, pursuant to
its obligations under the Livonia Franchise Agreement."
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