-4-
sustained the proposed levy, found the assessment legally
supported and timely made, and denied Carol DelVecchio’s request
for relief from joint liability.
The petition followed.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy “if the pleadings, answers to interrogatories,
depositions, admissions, and any other acceptable materials,
together with the affidavits, if any, 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(a) and (b); Sundstrand
Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965
(7th Cir. 1994).
The moving party bears the burden of proving that there is
no genuine issue of material fact, and factual inferences are
drawn in a manner most favorable to the party opposing summary
judgment. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985);
Jacklin v. Commissioner, 79 T.C. 340, 344 (1982).4 In responding
4 Petitioners urge respondent’s motion for summary judgment
must be denied because the parties have not entered into any
stipulations. The Court disagrees. Rule 121 does not require
stipulations as a prerequisite to the granting of a motion for
(continued...)
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