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respondent, this Court lacks jurisdiction to award a refund or
credit of the overpayment because the period of limitations has
expired. Petitioner opposes summary judgment on the ground that
there are alleged facts that will show that the running of the
period of limitations was suspended by section 6511(h). Section
6511(h) suspends the running of the periods of limitation for
filing refund and credit claims in certain cases of “financial
disability”. Petitioner bases his “financial disability” claim
on his care-giving responsibilities to his mother and his
simultaneous employment as an airline pilot. For the reasons
stated below, we disagree with petitioner and hold that
respondent is entitled to summary judgment.
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
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