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that petitioner received notices of deficiency for each of the
taxable years 1987 and 1989 through 1995 and, therefore, that
petitioner is precluded by statute from contesting his liability
for the underlying taxes for those years in this collection
review proceeding.
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Rule 121 states that
either party may move, with or without supporting affidavits, for
a summary adjudication in the moving party’s favor on all or any
part of the legal issues in controversy 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(a) and
(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992),
affd. 17 F.3d 965 (7th Cir. 1994); Zaentz v. Commissioner, 90
T.C. 753, 754 (1988); Naftel v. Commissioner, 85 T.C. 527, 529
(1985).
Rule 121(d), which addresses the adverse party’s response to
a motion for summary judgment, states in pertinent part:
When a motion for summary judgment is made and
supported as provided in this Rule, an adverse party
may not rest upon the mere allegations or denials of
such party's pleading, but such party's response, by
affidavits or as otherwise provided in this Rule, must
set forth specific facts showing that there is a
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