Oren L. Benton - Page 40

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               Upon a careful review of the record and analyzing factual              
          inferences in a manner most favorable to the party opposing                 
          summary judgment, we conclude that genuine issues of material               
          fact exist relating to this issue.  See Dahlstrom v.                        
          Commissioner, 85 T.C. at 821.  Accordingly, summary judgment is             
          inappropriate with respect to this issue.                                   

                                                  An appropriate order                
                                             will be issued.                          
































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Last modified: May 25, 2011