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had closed by at least 30 days, respondent filed the motion
for summary judgment that is presently before the Court for
decision. In that motion, respondent presents matters
outside the pleadings and asks the Court to grant summary
judgment against petitioner. A motion for summary judgment
is appropriate in these circumstances. See Rules 120(b)
and 121.
Summary judgment is intended to expedite litigation
and avoid unnecessary and expensive trials. See 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); 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).
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