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on September 1, 2000, resulting in our jurisdiction to
redetermine the deficiencies determined in the notice. See
generally secs. 6211 through 6214.
At any time during this proceeding, petitioners could have
moved the bankruptcy court to reopen their bankruptcy proceeding
in order to adjudicate the proposed deficiency. See sec.
6871(c). If petitioners’ bankruptcy proceeding was to be
reopened, 11 U.S.C. sec. 505 (2000) would permit the bankruptcy
court to:
determine the amount or legality of any tax, any fine
or penalty relating to a tax, or any addition to tax,
whether or not previously assessed, whether or not
paid, and whether or not contested before and
adjudicated by a judicial or administrative tribunal of
competent jurisdiction.
Because petitioners did not seek to reopen their bankruptcy
proceeding, we continue to have jurisdiction over the
deficiencies respondent determined.
II. Motion for Partial Summary Judgment
Summary judgment is an appropriate means by which to resolve
legal issues where the pleadings, admissions, and other
materials, including affidavits, demonstrate that no genuine
issue exists as to any material fact and a decision may be
rendered as a matter of law. Rule 121(b); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994). Summary judgment is a procedure used to expedite
litigation, but it is not a substitute for trial where factual
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