Anthony M. Davich - Page 2




                                        - 2 -                                         
          dispute as to any material fact with respect to this levy action            
          and that respondent’s determination to proceed with collection of           
          petitioner’s outstanding tax liabilities for 1997 and 1998 should           
          be sustained as a matter of law.                                            
               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials.  Fla. Peach Corp. v.                
          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted with respect to 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); see                     
          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).  The           
          moving party bears the burden of proving that there is no genuine           
          issue of material fact, and factual inferences will be read in a            
          manner most favorable to the party opposing summary judgment.               
          Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.              
          Commissioner, 79 T.C. 340, 344 (1982).                                      



               1(...continued)                                                        
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011