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impose a penalty under section 6673.2 On November 14, 2006,
petitioner filed a response, raising frivolous and groundless
arguments.
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 may be
granted where there is no genuine issue of 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). The moving party bears
the burden of proving that there is no genuine issue of material
fact; 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); 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
2 Except in limited circumstances not relevant here, Rule 54
generally requires motions to be separately stated and not joined
together; we have permitted this joined motion to be filed in the
interests of judicial administration. See Stewart v.
Commissioner, 127 T.C. 109, 111 n.2 (2006). The Court has
proposed amending Rule 54 to clarify that motions should not be
joined together “Unless otherwise permitted by the Court”. Press
Release dated Jan. 16, 2007, p. 22.
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