Gloria M. Stark - Page 2

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          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted where there is no genuine issue of any material fact and            
          a decision may be rendered as a matter of law.  Rule 121(a) and             
          (b); see Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520                 
          (1992), affd. 17 F.3d 965 (7th Cir. 1994); Zaentz v.                        
          Commissioner, 90 T.C. 753, 754 (1988).1  The moving party bears             
          the burden of proving that there is no genuine issue of material            
          fact; factual inferences will be read 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).  When a motion for summary judgment is             
          made and properly supported, the adverse party may not rest upon            
          mere allegations or denials of the pleadings but must set forth             
          specific facts showing that there is a genuine issue for trial.             
          Rule 121(d).                                                                
               As discussed in detail below, we conclude that there is no             
          dispute as to any material fact and that respondent is entitled             
          to summary judgment as a matter of law.                                     
               On September 8, 1987, the Circuit Court for the County of              
          Midland, Michigan, entered a judgment of divorce between                    
          petitioner and her former husband, Forrest Stark (the divorce               

               1  Unless otherwise indicated, 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.                    

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