Matthew M. Perdue - Page 5




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          the durable power of attorney while hospitalized after                      
          experiencing hallucinations.                                                
               This matter was set for hearing at the Court's motions                 
          session in Washington, D.C.  Prior to the hearing, petitioner               
          filed a Rule 50(c) statement asserting that respondent is barred            
          from assessing or collecting any deficiencies attributable to the           
          gifts that petitioner purportedly received pursuant to Ms. Cade's           
          durable power of attorney because the 4-year period of                      
          limitations under Texas Civ. Prac. & Rem. Code Ann. sec. 16.051             
          (West 1997), which allegedly governs challenges to the validity             
          of a durable power of attorney, expired prior to the issuance of            
          the notice of deficiency.  Counsel for both parties appeared at             
          the hearing and presented oral argument on the pending motion.              
          During the hearing, counsel for respondent argued that the                  
          applicable statute of limitations in this case is set forth in              
          section 6501(a).3  Both parties filed post-hearing memoranda with           
          the Court.                                                                  
          Discussion                                                                  
          Summary judgment is intended to expedite litigation and                     
          avoid unnecessary and expensive trials.  See Florida Peach Corp.            

               3  Rule 39 states in pertinent part: "A party shall set                
          forth in the party's pleading any matter constituting an                    
          avoidance or affirmative defense, including * * * the statute of            
          limitations."  Although petitioner has not properly pled the                
          statute of limitations, we nonetheless deem the matter to be at             
          issue.                                                                      






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