Andy Hromiko - Page 2

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          the proposed levy should be sustained as a matter of law.  For              
          reasons set forth below, we shall grant respondent’s motion.                
               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); 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                  
               At the time of filing the petition in the instant case,                
          petitioner resided in Roseville, California.                                

               2 The facts hereinafter are established in the record and/or           

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