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In its second amended petition, petitioner alleged that
respondent erred in failing to allow additional fuel tax credits
for vehicles which are not “highway use” vehicles in the
following amounts:
Year Credit
1988 $135,194
1989 136,840
1990 143,340
1991 202,096
1992 215,649
These amounts are in addition to the amounts claimed as credits
on petitioner’s original Federal income tax returns for those
years.
Discussion
I. Summary Judgment
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. See Northern Ind. Pub.
Serv. Co. v. Commissioner, 101 T.C. 294, 295 (1993); Shiosaki v.
Commissioner, 61 T.C. 861, 862 (1974). Rule 121(a) provides that
either party may move for summary judgment upon all or any part
of the legal issues in controversy. Full or partial summary
judgment is appropriate where there is no genuine issue as to any
material fact and a decision may be rendered as a matter of law.
See Rule 121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518,
520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). Respondent, as
the moving party, bears the burden of proving that no genuine
issue exists as to any material fact and that he is entitled to
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