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Petitioner alleged in the petition that respondent erred in
determining that he had any outstanding tax liability for 1995,
1996, or 1997. After filing an answer to the petition,
respondent filed a motion for partial summary judgment.
Petitioner filed an opposition to respondent’s motion, respondent
filed a response to petitioner’s opposition to respondent’s
motion, and petitioner filed a response to respondent’s response
to petitioner’s opposition to respondent’s motion.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. 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). The moving party bears the burden of proving that
there is no genuine issue of material fact, and factual
inferences will be read in a manner most favorable to the party
opposing summary judgment. See Dahlstrom v. Commissioner, 85
T.C. 812, 821 (1985); Marshall v. Commissioner, 85 T.C. 267, 271
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