Estate of James R. Tobias, Deceased, V. Pauline Tobias, Executrix, and Verna P. Tobias, Surviving Spouse - Page 15




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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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