John Parks Trowbridge - Page 17

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          additions to tax) on account of the burden of production imposed            
          on the Secretary by current section 7491(c) (hereafter section              
          7491(c).5  As will be discussed, respondent has carried that                
               B.  Summary Adjudication Unnecessary                                   
               Respondent has moved for partial summary judgment in his               
          favor with respect to the remaining additions to tax.                       
          Petitioners object, respectively, to those motions (collectively,           
          the summary judgment motions).                                              
               A party may move for “summary adjudication in the moving               
          party’s favor upon all or any part of the legal issues in                   
          controversy.”  Rule 121(a).  “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).  “The party moving for               
          summary judgment has the burden of showing the absence of a                 
          genuine issue as to any material fact.”  Id.; see Rule 121(b).              
          “The opposing party is to be afforded the benefit of all                    
          reasonable doubt, and any inference to be drawn from the                    
          underlying facts contained in the record must be viewed in a                
          light most favorable to the party opposing the motion for summary           
          judgment.”  Espinoza v. Commissioner, supra at 416.                         

               5  We do not decide whether respondent was required to                 
          satisfy sec. 7491(c) in this default setting.                               

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