- 2 -
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.
Background
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.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011