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Respondent determined that the expenses petitioner claimed
on his Schedule F for 1995 and 1996 were start-up expenses under
section 195 and not currently deductible. In the alternative,
respondent determined that petitioner’s “trees” activity was not
an activity engaged in for profit under section 183.
Discussion
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 is
appropriate where there is no genuine issue of material fact and
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); Jacklin v. Commissioner, 79 T.C.
340, 344 (1982). In deciding whether to grant summary judgment,
the Court must consider the factual materials and the inferences
to be drawn from them in the light most favorable to the
nonmoving party. Bond v. Commissioner, 100 T.C. 32, 36 (1993).
In order to view the factual materials and inferences in the
light most favorable to petitioner, all facts set forth in the
Background portion of this opinion have been taken from
petitioner’s second amended petition and motion papers and are
assumed to be true for the purpose of deciding respondent’s
motion for summary judgment. Sundstrand Corp. v. Commissioner,
supra.
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