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Rule 121(a) provides that either party may move for summary
judgment upon all or any part of the legal issues in controversy.
Full or partial summary judgment may be granted only if it is
demonstrated that no genuine issue exists as to any material
fact, and a decision may be entered 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).
We conclude that there is no genuine issue as to any
material fact and that a decision may be rendered as a matter of
law.
Background
Petitioner is a registered nurse.
On or about May 7, 1997, respondent received from petitioner
her Federal income tax return for 1996. Petitioner listed her
income and tax liability as zero and requested a refund of
$8,119.90--the amount of Federal income tax withheld by her
employers. Petitioner attached the following to her 1996 return:
(1) A two-page statement containing frivolous arguments, (2) a
Form W-2, Wage and Tax Statement, from Valley Medical Center
listing $58,973.92 in wages paid to her, and (3) a Form W-2 from
St. Joseph Medical Center listing $3,757 in wages paid to her.
On or about May 4, 1998, respondent received from petitioner
her Federal income tax return for 1997. Petitioner listed her
income and tax liability as zero and requested a refund of
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