- 16 - II. Respondent’s Motion for Partial Summary Judgment Respondent has moved for partial summary judgment in his favor (the summary judgment motion) with respect to petitioners’ limitations defense, the existence and amount of the additional 1996 deficiency,11 and the additions to tax asserted against Dr. Trowbridge.12 Summary judgment is a device used to expedite litigation and is intended to avoid unnecessary and expensive trials of “phantom factual questions.” Espinoza v. Commissioner, 78 T.C. 412, 416 (1982). Since there was a trial in this case, at which respondent presented evidence pertaining to the issues addressed in the summary judgment motion, we need not determine whether summary adjudication is appropriate here. We shall, therefore, deny the summary judgment motion (although we largely 10(...continued) default is the ratification of respondent’s primary position that Dr. Trowbridge, rather than Life Center and Life Choices, is liable for any deficiencies in tax and additions to tax determined in the notice of deficiency. 11 In his amendment to answer, respondent alleges an additional 1996 deficiency of $244,935, based on gross business receipts of $1,649,376 for that year. In his posttrial brief, respondent asserts that Dr. Trowbridge had gross business receipts of $1,632,423 in 1996, thus necessitating a Rule 155 computation with respect to the additional 1996 deficiency. 12 Respondent moved in the alternative for partial summary judgment against Life Center and Life Choices in the event we deny his request for default judgment against Dr. Trowbridge. Our disposition of the default motion renders that alternative position moot.Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
Last modified: May 25, 2011