Charles G. and Daphne C. M. Hall - Page 2




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          and that respondent’s notice of determination dated January 3,              
          2002, 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).                                      
               As explained in detail below, there is no genuine issue as             
          to any material fact, and a decision may be rendered as a matter            
          of law.  We shall grant respondent’s motion for summary judgment.           










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