Rhone Poulenc Surfactants and Specialties, L.P. - Page 42

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          disagreements present genuine issues of material fact, making a             
          summary judgment improper.  See Rule 121(b).                                
          III.  Conclusion                                                            
               The motion shall be denied.  To reflect the foregoing,                 


                                                  An appropriate order                
                                             will be issued.                          


               Reviewed by the Court.                                                 
               WELLS, COHEN, CHIECHI, VASQUEZ, GALE, THORNTON, and MARVEL,            
          JJ., agree with this majority opinion.                                      


















               35(...continued)                                                       
          Commissioner, 54 T.C. 1336, 1346 (1970), affd. 444 F.2d 90 (8th             
          Cir. 1971).  Respondent's position in the related case, see GAF             
          v. Commissioner, 114 T.C. ___ (2000), includes, among other                 
          arguments, the argument that certain trust returns necessary to             
          petitioner’s partnership return disclosure argument were never              
          filed.                                                                      

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