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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). The party opposing
the motion cannot rest upon the allegations or denials in the
pleadings, but must "set forth specific facts showing that there
is a genuine issue for trial." Rule 121(d). The moving party,
however, 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 Marshall v. Commissioner, 85 T.C. 267, 271 (1985).
Petitioner's motion for partial summary judgment and
supporting documents present two issues for decision. The first
issue is whether respondent is barred from challenging the
validity of Ms. Cade's durable power of attorney by the Texas
4-year statute of limitations relied upon by petitioner. If we
conclude that respondent is not barred from proceeding in this
case, we must consider whether respondent has demonstrated that
material issues of fact remain in dispute regarding the validity
of the durable power of attorney. We address these two issues in
turn.
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