Otto's E-Z Clean Enterprises, Inc. - Page 5




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          summary judgment motion.  On December 12, 2007, we granted both             
          of Mr. Statland’s motions and gave petitioner until January 16,             
          2008, to file a response to respondent’s summary judgment motion.           
          Petitioner did not submit a response by the extended deadline.              
                                     Discussion                                       
          A.   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 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);                 
          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, 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                 







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