- 5 -
Discussion
Summary judgment is proper “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); Beery
v. Commissioner, 122 T.C. 184, 187 (2004).
The party opposing the motion “may not rest upon the mere
allegations or denials of such party’s pleading,” but the
objecting party’s response “must set forth specific facts showing
that there is a genuine issue for trial.” Rule 121(d); see also
Celotex Corp. v. Catrett, 477 U.S. 317, 322 (1986) (relating to
Fed. R. Civ. P. 56). Summary judgment is appropriate where the
objecting party “fails to make a showing sufficient to establish
the existence of an element essential to that party’s case, and
on which that party will bear the burden of proof at trial.” Id.
at 322.
However, the burden of establishing the nonexistence of a
“genuine issue” is on the party moving for summary judgment, and
where the evidentiary matter in support of the motion does not
establish the absence of a genuine issue, summary judgment is to
be denied even if the objecting party does not submit opposing
evidentiary matter. Adickes v. S.H. Kress & Co., 398 U.S. 144,
160 (1970).
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011