- 2 -
to maintain a notice of Federal tax lien filed under section 6323
should be sustained. At the time of filing the petition,
petitioner resided in Scranton, Pennsylvania.
Summary judgment is designed to expedite litigation and to
avoid unnecessary and expensive trials. Shiosaki v.
Commissioner, 61 T.C. 861, 862 (1974). A motion for summary
judgment is granted where the pleadings and other materials 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(b);
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994). The burden is on the moving party
to demonstrate that no genuine issue as to any material fact
remains and that he is entitled to judgment as a matter of law.
FPL Group, Inc. & Subs. v. Commissioner, 116 T.C. 73, 74-75
(2001). In all cases, the evidence is viewed in the light most
favorable to the nonmoving party. Bond v. Commissioner, 100 T.C.
32, 36 (1993). However, the nonmoving party is required “to go
beyond the pleadings and by” his “own affidavits, or by the
‘depositions, answers to interrogatories, and admissions on
file,’ designate ‘specific facts showing that there is a genuine
issue for trial.’” Celotex Corp. v. Catrett, 477 U.S. 317, 324
(1986); see also Rauenhorst v. Commissioner, 119 T.C. 157, 175
(2002); FPL Group, Inc. & Subs. v. Commissioner, 115 T.C. 554,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011