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The statutory notice of deficiency allowed a standard
deduction of $3,100 for 1993 (Adjustment I.D.) because petitioner
had not filed a 1993 Form 1040, U.S. Individual Income Tax
Return. Subsequently, petitioner substantiated itemized
deductions of $10,880 for an increased deduction of $7,780 over
the statutory notice standard deduction, and respondent concedes
that amount.
The statutory notice of deficiency allowed one exemption and
determined that petitioner’s tax liability was to be determined
using “married filing separate return” tax rates. Petitioner’s
petition assigned no error to these determinations.
Discussion
Summary judgment is appropriate “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);
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994); Naftel v. Commissioner, 85 T.C. 527,
529 (1985). Summary judgment is intended to expedite litigation
and avoid unnecessary and expensive trials. See Florida Peach
Corp. v. Commissioner, 90 T.C. 678, 681 (1988); Espinoza v.
Commissioner, 78 T.C. 412, 415-416 (1982). The moving party
bears the burden of proving that there is no genuine issue of
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