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IV. Respondent’s Motion for Summary Judgment
A. General Rules
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). A party is allowed to
move “for a summary adjudication in the moving party’s favor upon
all or any part of the legal issues in controversy.”
Rule 121(a). A decision on the motion shall be “rendered 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).
The moving party bears the burden of proving that no genuine
issue of material fact exists and that he or she is entitled to
judgment as a matter of law. Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).
Facts and inferences drawn from the record are viewed in the
light most favorable to the nonmoving party. Id. Where the
moving party properly makes and supports a motion for summary
judgment, “an adverse party may not rest upon the mere
allegations or denials of such party’s pleading,” but must, by
affidavits or otherwise, set forth “specific facts showing that
there is a genuine issue for trial.” Rule 121(d).
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Last modified: March 27, 2008