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petitioner’s motion to strike respondent’s motion for summary
judgment (motion to strike).
Rule 121(a) provides that either party may move for summary
judgment upon all or any part of the legal issues in controversy.
Full or partial summary judgment may be granted only if it is
demonstrated that no genuine issue exists as to any material
fact, and 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).
We conclude that there is no genuine issue as to any
material fact and that a decision may be rendered as a matter of
law.
Background
Petitioner is a commercial fisherman. At the time he filed
the petition, petitioner resided in Cordova, Alaska.
On or about April 15, 1995, respondent received from
petitioner his joint Federal income tax return for 1994.
Petitioner listed his income tax liability as $147. This
liability was attributable to petitioner’s two children, whose
income tax liability petitioner elected to report on his return
on Form 8814, Parents’ Election to Report Child’s Interest and
Dividends. Petitioner reported zero taxable income and no tax
due for himself.
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