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barred because it was issued after expiration of the period of
limitations for assessment of taxes.
Respondent filed an Answer to Amended Petition on November
14, 2003, and, on November 26, 2003, filed a Motion for Partial
Summary Judgment with supporting affidavits, seeking judgment
that no settlement had been reached and that the notice of
deficiency was issued within the period of limitations for the
assessment of taxes and, therefore, was not barred.
The parties filed objections to each others’ motions.
Discussion
A decision on a motion for partial summary judgment may be
rendered if the pleadings and other materials in the record 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 Court has considered the
pleadings and other materials in the record and concludes that
there is no genuine issue of any material fact as it relates to
the cross-motions of the parties and that a decision may be
rendered as a matter of law.
I. Settlement
Petitioner contends that this case was settled by Mr.
Leonard and Mr. Kaufman prior to the issuance of the notice of
deficiency. Respondent contends that Mr. Kaufman lacked the
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