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references are to the Tax Court Rules of Practice and Procedure.
Also, for convenience and because this matter involves multiple
individuals sharing the same last name, we adopt the convention
of using first names for subsequent references to previously
identified persons.
Rule 121(a) allows a party to move “for a summary
adjudication in the moving party’s favor upon all or any part of
the legal issues in controversy.” Rule 121(b) directs that a
decision on such a motion may be rendered “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.” The moving
party bears the burden of demonstrating that no genuine issue of
material fact exists and that he or she is entitled to judgment
as a matter of law. Estate of Chenoweth v. Commissioner, 88 T.C.
1577, 1578 (1987). Facts are viewed in the light most favorable
to the nonmoving party. See id. With respect to the case at
bar, we set forth below factual information that, based upon
examination of the pleadings, moving papers, responses, and
attachments, would appear not to be in dispute.
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Last modified: May 25, 2011