Justin W. Ellis - Page 5

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               Respondent’s motion was set for the time previously set for            
          trial of the case.  When the case was called for trial,                     
          petitioner was not prepared to present any evidence and requested           
          a continuance.  Petitioner’s motion for continuance was denied,             
          but he was allowed 30 days to respond to respondent’s Motion for            
          Summary Judgment.  In Petitioner’s Response to Motion for Summary           
          Judgment, he asserts the facts quoted above but does not address            
          his prior communications to GMAC in which he claimed that the               
          debt was discharged.  Petitioner does not suggest, and GMAC’s               
          records do not show, that any attempt by GMAC to collect the sums           
          due from petitioner was made at any time after petitioner’s                 
          correspondence to GMAC.                                                     
               Summary judgment is appropriate where there is no genuine              
          issue as to any material fact, and a decision may be rendered as            
          a matter of law.  Rule 121(b).  Summary judgment is intended to             
          expedite litigation and to avoid unnecessary and expensive                  
          trials.  See Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681             
          (1988).  Petitioner was not ready for trial when his case was               
          called, and the next session in Knoxville would not be                      
          anticipated for another year.  In any event, petitioner has not             
          identified any facts or evidence that would be presented at trial           
          to controvert the undisputed facts already in the record.  See              
          Rule 121(d), providing, in pertinent part, that a response “must            

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