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On March 17, 2003, petitioner filed an amended petition which set
forth his position as follows:
Background Information
Try to pay back taxes over a period of ten-year period
while in bankrupt court. I could not pay the amount in
a five year period because of amount for five-year was
too high. I was behind in alimony payment[.] I had a
choice to pay it or my taxes.
Relief
A chance to pay over a long period of time.
Both the petition and the amended petition reflected an address
for petitioner in Charleston, West Virginia.
After the pleadings were closed in this case, respondent
filed the subject motion for summary judgment. Petitioner was
directed to file any response to respondent’s motion on or before
May 28, 2004; no such response was received by this Court. A
hearing on respondent’s motion, at which both petitioner and
counsel for respondent appeared, was held on June 7, 2004, in
Charleston, West Virginia.
Discussion
Rule 121(a) allows a party to move “for a summary
adjudication in the moving party’s favor upon all or any part of
the legal issues in controversy.” Rule 121(b) directs that a
decision on such a motion shall be rendered “if the pleadings,
answers to interrogatories, depositions, admissions, and any
other acceptable materials, together with the affidavits, if any,
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