M. Kenneth Creamer - Page 6

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               On April 20, 2007, we issued petitioner a notice setting his           
          case for trial during the Court’s September 24, 2007, Buffalo,              
          New York, trial session.  On May 14, 2007, respondent filed his             
          motion for summary judgment and to impose a penalty under section           
          6673(a)(1).  On June 13, 2007, petitioner filed his response.               
          I.   Summary Judgment                                                       
               Summary judgment is a procedure designed to expedite                   
          litigation and avoid unnecessary, time-consuming, 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 presented “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); Zaentz v. Commissioner, 90               
          T.C. 753, 754 (1988).  The moving party bears the burden of                 
          establishing that there is no genuine issue of material fact, and           
          factual inferences will be 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 (1982).  The nonmoving party, however, cannot rest upon the             

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