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2. Summary Judgment
Summary judgment is a procedure used to expedite litigation;
it is intended to avoid unnecessary and expensive trials.
However, it is not a substitute for trial; it should not be used
to resolve genuine disputes over material factual issues. Cox v.
American Fidelity & Casualty Co., 249 F.2d 616, 618 (9th Cir.
1957); Vallone v. Commissioner, 88 T.C. 794, 801 (1987). A
motion for summary judgment will be granted “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).
Because the effect of granting a motion for summary judgment
is to decide the case against a party without allowing that party
an opportunity for trial, the procedure should be “cautiously
invoked” and the motion should be granted only after a careful
consideration of the case. Associated Press v. United States,
326 U.S. 1, 6 (1945); Cox v. American Fidelity & Casualty Co.,
249 F.2d at 618; Kroh v. Commissioner, 98 T.C. 383, 390 (1992).
The moving party has the burden of showing the absence of a
genuine issue as to any material fact. Dahlstrom v.
Commissioner, 85 T.C. 812, 821 (1985). For these purposes, the
party opposing the motion is to be afforded the benefit of all
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