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moving party, here respondent, bears the burden of proving that
there is no genuine issue of material fact, and all factual
inferences will be read in the light most favorable to
petitioner, the nonmoving party. Dahlstrom v. Commissioner, 85
T.C. 812, 821 (1985); Jacklin v. Commissioner, 79 T.C. 340, 344
(1982). However, the nonmoving party is required “to go beyond
the pleadings and by” his “own affidavits, or by the
‘depositions, answers to interrogatories, and admissions on
file,’ designate ‘specific facts showing that there is a genuine
issue for trial.’” Celotex Corp. v. Catrett, 477 U.S. 317, 324
(1986) (quoting Fed. R. Civ. P. 56(e)); see Rauenhorst v.
Commissioner, 119 T.C. 157, 175 (2002); FPL Group, Inc. & Subs.
v. Commissioner, 115 T.C. 554, 560 (2000). Of course, the
nonmoving party need not “produce evidence in a form admissible
at trial in order to avoid summary judgment.” Celotex Corp. v.
Catrett, supra at 324.
Section 6512 grants this Court limited jurisdiction to
determine and award overpayments of tax to taxpayers.2 However,
the amount of any refund which this Court can award is restricted
according to when the overpayment was made. Section 6512(b)(3)
2Specifically, sec. 6512(b)(1) provides: “if the Tax Court
finds that there is no deficiency and further finds the taxpayer
has made an overpayment of income tax * * * the Tax Court shall
have jurisdiction to determine the amount of such overpayment,
and such amount shall, when the decision of the Tax Court has
become final, be credited or refunded to the taxpayer.”
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