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should be sustained as a matter of law. For the reasons
discussed below, we shall grant respondent’s motion.2
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).
In support of this motion for summary judgment, respondent
submitted exhibits, an affidavit, and certified Forms 4340,
Certificate of Assessments, Payments, and Other Specified
Matters, for petitioners’ taxable years 1996 and 1997.
2 Subsequent to a hearing, petitioners submitted their own
motion for summary judgment advancing arguments similar to those
we consider herein. We shall deny petitioners’ motion.
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