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merit.
Third, it is well established that there is no
constitutional right to a jury trial in a suit concerning Federal
tax liability in the Tax Court. Dawn v. Commissioner, 675 F.2d
1077, 1079 (9th Cir. 1982), affg. T.C. Memo. 1979-479; Rowlee v.
Commissioner, supra; Cupp v. Commissioner, 65 T.C. at 86 (“where
a taxpayer takes advantage of the procedure of filing a petition
in the Tax Court without payment of the tax, any deprivation of a
jury trial is due to his own act”).
For the foregoing reasons, petitioners’ jurisdiction motion
will be denied.
II. Summary Judgment Motion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Pope & Talbot, Inc., &
Subs. v. Commissioner, 104 T.C. 574, 575 (1995). Rule 121(a)
provides that either party may move with or without supporting
affidavits, for summary judgment upon all or any part of the
legal issues in controversy. Under Rule 121(b) decision shall
thereafter be rendered “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." See O'Neal v.
6(...continued)
violation of the statute. The Tax Court clearly has jurisdiction
to hear an RFRA challenge. See, e.g., Adams v. Commissioner, 110
T.C. 137, 138 (1998), affd. 170 F.3d 173 (3d Cir. 1999).
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