DeLinda ViAnne Rogers - Page 3

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                                     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(b); see Sundstrand Corp.            
          v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th            
          Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);                
          Naftel v. Commissioner, 85 T.C. 527, 529 (1985).  The moving                
          party bears the burden of proving that there is no genuine issue            
          of material fact, and factual inferences will be read in a manner           
          most favorable to the party opposing summary judgment.  See                 
          Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.              
          Commissioner, 79 T.C. 340, 344 (1982).                                      
               An eligible individual is allowed an earned income credit              
          for the taxable year in an amount equal to the credit percentage            
          of so much of the taxpayer’s earned income as does not exceed the           
          earned income amount.  Sec. 32(a).  Earned income includes wages,           
          salaries, tips, and other employee compensation.  Sec.                      
          32(c)(2)(A)(i).  However, section 32(c)(2)(B) excludes certain              






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