- 19 -
II. Discussion
A. In General
Summary judgment is a device used to expedite litigation; it
is intended to avoid unnecessary and expensive trials. However,
it is not a substitute for trial; it should not be used to
resolve genuine disputes over material factual issues. Cox v.
American Fidelity & Casualty Co., 249 F.2d 616, 618 (9th Cir.
l957); Vallone v. Commissioner, 88 T.C. 794, 801 (1987). A
decision will be rendered on a motion for partial summary
judgment if the pleadings, answers to interrogatories,
depositions, admissions, and other acceptable materials, together
with the affidavits, if any, show that there is not any genuine
issue as to any material fact and that a decision may be rendered
as a matter of law. Rule 121(b). A partial summary adjudication
may be made which does not dispose of all the issues in the case.
Id.
Because the effect of granting a motion for summary judgment
is to decide the case against a party without allowing that party
an opportunity for a trial, the motion should be “cautiously
invoked” and granted only after a careful consideration of the
case. Associated Press v. United States, 326 U.S. 1, 6 (1945);
Cox v. American Fidelity & Casualty Co., 249 F.2d at 618; Kroh v.
Commissioner, 98 T.C. 383, 390 (1992).
Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 NextLast modified: May 25, 2011