Arthur A. Lemann III and Roberta A. Lemann - Page 11

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          proposed by the Appeals officer that would have resulted in full            
          payment of their outstanding liabilities, the levy was an                   
          appropriate balance between the need for efficient collection of            
          taxes and petitioners' legitimate concern that the collection               
          action be no more intrusive than necessary.                                 
               Petitioners timely sought review in this Court pursuant to             
          section 6330(d).                                                            
               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(a) and (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 no genuine issue of material fact exists, and factual                  
          inferences are drawn in a manner most favorable to the party                
          opposing summary judgment.  Dahlstrom v. Commissioner, 85 T.C.              
          812, 821 (1985); Jacklin v. Commissioner, 79 T.C. 340, 344                  

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