KRP, Inc., Roy G. Johnson, Tax Matters Person - Page 4




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          unnecessary and expensive trials.  Fla. Peach Corp. v.                      
          Commissioner, 90 T.C. 678, 681 (1988).                                      
               Full or partial summary is appropriate “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(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520                  
          (1992), affd. 17 F.3d 965 (7th Cir. 1994).  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).                                      
               A.   Which Document Is the FSAA?                                       
               As an initial matter, the parties disagree about which                 
          document is the FSAA.  Petitioner contends that the FSAA is the             
          six-page document attached to the motion for partial summary                
          judgment.  Respondent argues that the FSAA is the 67-page                   
          document attached to the petition (67-page FSAA).                           
               In paragraph 2 of the petition, petitioner asserted that “A            
          copy of the notice of final S corporation administrative                    










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