Gilbert Hahn, Jr. and Margot H. Hahn - Page 6

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               During November 2006, petitioner filed a Motion for Partial            
          Summary Judgment.  The motion states that petitioner’s gross                
          income does not include any amounts attributable to the related             
          items.4  Respondent opposes the motion.                                     
               Summary judgment is appropriate 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.  Dahlstrom           
          v. Commissioner, 85 T.C. 812, 821 (1985).                                   
               Petitioner advances two arguments in support of his motion.            
          Petitioner’s first contention is that because he did not receive            
          cash or other property when he allegedly became obligated for the           
          related items, he was not enriched by the forgiveness of the                

               4 Petitioner also contends that he did not realize discharge           
          of indebtedness income with respect to the principal amount of              
          the loan; however, petitioner does not seek summary judgment with           
          respect to that amount.                                                     

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