Robert Gunselman - Page 2

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          to maintain a Federal tax lien filing and to proceed with a levy            
          action should be sustained.  At the time of filing the petition,            
          petitioner resided in West Chester, Pennsylvania.                           
               Summary judgment is designed to expedite litigation and to             
          avoid unnecessary and expensive trials.  Shiosaki v.                        
          Commissioner, 61 T.C. 861, 862 (1974).  A motion for summary                
          judgment is granted where the pleadings and other materials 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(b);                  
          Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.            
          17 F.3d 965 (7th Cir. 1994).  The burden is on the moving party             
          to demonstrate that no genuine issue as to any material fact                
          remains and that he is entitled to judgment as a matter of law.             
          FPL Group, Inc. & Subs. v. Commissioner, 116 T.C. 73, 74-75                 
          (2001).  In all cases, the evidence is viewed in the light most             
          favorable to the nonmoving party.  Bond v. Commissioner, 100 T.C.           
          32, 36 (1993).                                                              
               Petitioner filed joint income tax returns for taxable years            
          1995, 1996, 1997, 1998, and 1999.  Those returns reported income            
          taxes due; however, petitioner failed to pay the entire amounts             
          of those taxes.  Respondent assessed the taxes reported and also            
          assessed interest and penalties.  Respondent issued a notice of             
          deficiency with respect to the 1997 joint tax return.  Petitioner           
          failed to file a petition to the Tax Court with respect to that             

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