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such a remedy cautiously and sparingly, and only after carefully
ascertaining that the requirements for summary judgment have been
met. P & X Mkts., Inc. v. Commissioner, supra at 443; Boyd
Gaming Corp. v. Commissioner, supra at 346-347. Among the
principles relevant to summary judgment are: (1) The moving
party must show the absence of any material fact in dispute and
that it is entitled to judgment as a matter of law; (2) the
factual materials and resulting inferences must be viewed in the
light most favorable to the opposing party; and (3) the opposing
party must set forth specific facts to show a genuine issue of
material fact for trial and cannot rest upon mere allegations or
denials. Brotman v. Commissioner, 105 T.C. 141, 142 (1995).
Collateral estoppel may apply in Federal tax cases,
Commissioner v. Sunnen, 333 U.S. 591, 598 (1948), and summary
judgment may be used to establish matters covered by collateral
estoppel, Brotman v. Commissioner, supra at 142. If collateral
estoppel applies, issues which were litigated and decided in an
earlier case on one cause of action may not be relitigated by the
parties or their privies on a different cause of action. Montana
v. United States, 440 U.S. 147, 153 (1979); Parklane Hosiery Co.
v. Shore, 439 U.S. 322, 326 n.5 (1979); Commissioner v. Sunnen,
supra at 597. Collateral estoppel conserves judicial resources
and fosters reliance on judicial action by minimizing the
possibility of inconsistent decisions. Montana v. United States,
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