Timothy Dean Strong - Page 2

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          an objection to the motion in each docket.  Petitioners contend             
          that there is no material issue of fact and that they are                   
          entitled to partial summary judgment as a matter of law.  In                
          particular, petitioners seek to preclude respondent from                    
          asserting judicial estoppel.  Respondent has invoked that                   
          doctrine in an attempt to bar petitioners from introducing                  
          evidence of cash on hand as the source of deposits alleged by               
          respondent to be income to petitioners.                                     
               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); 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,           

          his objection in each docket be considered as a cross-motion for            
          partial summary judgment.  Given our conclusion herein, we need             
          not act on this request.  Unless otherwise indicated, all section           
          references are to the Internal Revenue Code, as amended, and all            
          rule references are to the Tax Court Rules of Practice and                  
          Procedure.  By order dated Nov. 13, 2002, these dockets were                

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