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Discussion
The purpose of summary judgment is to expedite litigation
and avoid the expense of unnecessary trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). A motion for summary
judgment may be granted where there is no dispute as to a
material fact and a decision may be rendered as a matter of law.
See Rule 121. The moving party bears the burden of proving that
there is no genuine issue of material fact, and factual
inferences are viewed in a light most favorable to the nonmoving
party. Craig v. Commissioner, 119 T.C. 252, 260 (2002);
Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982). The party opposing
summary judgment must set forth specific facts which show that a
question of genuine material fact exists and may not rely merely
on allegations or denials in the pleadings. See Grant Creek
Water Works, Ltd. v. Commissioner, 91 T.C. 322, 325 (1988);
Casanova Co. v. Commissioner, 87 T.C. 214, 217 (1986).
A petition for lien or levy action must contain clear and
concise assignments of each and every error alleged to have been
committed in the notice of determination and any issue not raised
is deemed conceded. Rule 331(b)(4). The petition must also
contain clear and concise facts upon which the petitioner bases
each assignment of error. Rule 331(b)(5).
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Last modified: May 25, 2011