- 2 -
2. Held: The motion will be denied because P has
failed to establish that there is no genuine issue as
to any material facts.
Daniel A. Dumezich, Charles P. Hurley, and Gary S. Colton,
Jr., for petitioner.
Marjory A. Gilbert and Catherine M. Thayer, for respondent.
OPINION
HALPERN, Judge: This matter is before the Court on
petitioner’s motion for partial summary judgment (the motion).
Respondent objects.
Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Rule 121 provides for summary judgment. 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(a) and
(b).
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Last modified: May 25, 2011