Dale I. Dirkes - Page 5




                                        - 5 -                                         
               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               






Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011