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supported, the adverse party may not rest on mere allegations or
denials of the pleadings but must set forth specific facts
showing that there is a genuine issue for trial. Rule 121(d).
We are satisfied that there is no genuine issue as to any
material fact and that a decision may be rendered as a matter of
law. For the reasons that follow, we shall grant the motion.
Background
Introduction
We draw the following facts from the pleadings and the
declaration of respondent’s counsel, Brianna Basaraba Taylor, as
to (1) the documents contained in respondent’s administrative
files concerning the hearing accorded petitioners pursuant to
section 6330, (2) the documents in respondent’s possession
concerning petitioners’ bankruptcy proceeding, and (3) additional
documents in respondent’s files relating to petitioners’ case.
We believe the following facts to be undisputed and so find for
purposes of disposing of the motion.4
Residence
At the time the petition was filed, petitioners resided in
Albany, Ga.
4 All dollar amounts have been rounded to the nearest
dollar.
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