- 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011