-5-
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 there is no genuine issue of material fact, 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
(1982). Petitioner has raised no genuine issue as to any
material fact. Accordingly, we conclude that this case is ripe
for partial summary judgment.
B. Marital Deduction
Deductions are strictly a matter of legislative grace, and
petitioner must show that the claimed deduction is allowed by the
Code. INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992).
Petitioner argues that decedent intended that Ms. Lee be deemed
to have survived him were he to die within 6 months after her.
Petitioner argues that this intent establishes the ordering of
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