- 5 -
Court filed as a petition in docket No. 1561-06L. On January 24,
2006, the Court ordered petitioner to file an amended petition by
March 10, 2006.
On February 1, 2006, petitioner filed a petition from the
Notice of Determination for taxable years 1997 and 1998, which
was designated as docket No. 2327-06L. On February 17, 2006,
respondent moved that the case at docket No. 2327-06L be closed
on grounds of duplication. On March 2, 2006, the Court closed
the case at docket No. 2327-06L and ordered that the petition in
that case become the amended petition in the instant case. The
amended petition does not assign error to respondent’s
determination, stating that petitioner’s income is exclusively
from Social Security payments and he is disabled.
On November 15, 2006, respondent filed the motion for
summary judgment. The Court ordered petitioner to respond to
the motion by December 20, 2006; however, petitioner has failed
to do so.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials and 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); Fla. Peach
Corp. v. Commissioner, 90 T.C. 678, 681 (1988). The moving party
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011