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increase the asset value of the partnership and any
"distribution to James upon liquidation will be minimal."
Furthermore, the estate argues that it is improper to use
the 1997 State court opinion "with respect to an accounting
of ownership of partnership assets under Pennsylvania state
law to retrospectively reallocate income for federal income
tax purposes for the calendar years 1990 through 1993."
A decision on a motion for summary judgment shall 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." Rule 121(b). All
Rule references are to the Tax Court Rules of Practice and
Procedure. The moving party bears the burden of proving
that there is no genuine issue as to any material fact.
See Jacklin v. Commissioner, 79 T.C. 340, 344 (1982).
All reasonable inferences must be drawn in favor of the
nonmoving party. See Anderson v. Liberty Lobby, Inc., 477
U.S. 242, 249-250 (1986); Naftel v. Commissioner, 85 T.C.
527, 529 (1985). In these cases, each of the parties has
filed a motion for summary judgment or a cross-motion for
summary judgment, and we agree that there are no genuine
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