Bobby J. Prater - Page 4

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          petitioner to respond to respondent’s motion for summary judgment           
          by June 4, 2007.  Petitioner failed to respond.                             
          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 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             
          allegations or denials in his pleadings but must “set forth                 
          specific facts showing that there is a genuine issue for trial.”            
          Rule 121(d); Dahlstrom v. Commissioner, supra at 820-821.                   

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