Henry John Uscinski - Page 5

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                                     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 is not,            
          however, a substitute for trial; it should not be used to resolve           
          disputes over factual issues.  Espinoza v. Commissioner, 78 T.C.            
          412, 416 (1982).  Summary judgment may be granted where there is            
          no genuine issue of any material fact and a decision may be                 
          rendered as a matter of law.  Rule 121(a) and (b); see Sundstrand           
          Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965           
          (7th Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988).           
          Respondent, as the moving party, has the burden of showing that             
          there is no genuine issue of material fact; all doubts as to the            
          existence of an issue of material fact must be resolved against             
          the movant.  Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985);            
          Jacklin v. Commissioner, 79 T.C. 340, 344 (1982).  When a motion            
          for summary judgment is made and properly supported, the adverse            
          party may not rest upon mere allegations or denials of the                  
          pleadings but must set forth specific facts showing that there is           
          a genuine issue for trial.  Rule 121(d).                                    
               Generally, “A prior conviction will estop a party from                 
          contesting in a later civil suit any element necessarily                    
          established in the criminal trial.”  Considine v. United States,            
          683 F.2d 1285, 1286 (9th Cir. 1982).  The Court of Appeals for              






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