Thomas R. Camerato - Page 8




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          an appropriate case, summary judgment saves both party and                  
          judicial resources and results in the expeditious and efficient             
          resolution of controversies.                                                
               The party moving for summary judgment need not negate with             
          evidence every allegation made by the opposing party.  As we                
          stated in Toushin v. Commissioner, T.C. Memo. 1995-573:                     
                    In Celotex [Celotex Corp. v. Catrett, 477 U.S.                    
               317, 323 (1986)], the Supreme Court held that the                      
               moving party in a summary judgment action need not in                  
               all cases introduce evidence negating an essential                     
               element of the opponent's claim in order to prevail on                 
               the motion.  If the moving party, after adequate time                  
               for discovery, can make a "showing" from the record of                 
               "a complete failure of proof concerning an essential                   
               element of the nonmoving party's case" and on which the                
               nonmoving party will bear the burden of proof at trial,                
               there can be "’no genuine issue as to any material                     
               fact,’" with respect to that claim.  Id. at 322-323.                   
               [Toushin v. Commissioner, T.C. Memo. 1995-573; fn. ref.                
               omitted.]                                                              
          Once the opposing party presents evidence to support its claims,            
          we must draw all inferences from that evidence in favor of the              
          party opposing summary judgment.  United States v. Diebold, Inc.,           
          369 U.S. 654, 655 (1962).  But any inference must be drawn from             
          evidence submitted in connection with the summary judgment                  
          motion, and not from mere allegations in the pleadings.  Celotex            
          Corp. v. Catrett, supra at at 324.                                          












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