Stephen G. Elek - Page 2

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               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);1 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 are drawn 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).                                                                     
                                     Background2                                      
               At the time of filing of the petition in the instant case,             
          petitioner resided in South Bend, Indiana.                                  




               1 Unless otherwise noted, all Rule references are to the Tax           
          Court Rules of Practice and Procedure, and all section references           
          are to the Internal Revenue Code as amended.                                
               2 The facts hereinafter are established in the record and/or           
          undisputed.                                                                 




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