FPL Group, Inc. and Subsidiaries - Page 3

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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               
          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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