- 7 - Francisco, California, trial session. On October 15, 2007, respondent filed a motion for summary judgment. On October 18, 2007, the Court ordered petitioner to respond to respondent’s motion for summary judgment by November 9, 2007. By motion filed on November 9, 2007, petitioner requested an extension of time to December 14, 2007, to respond to the motion for summary judgment. Although the Court granted petitioner’s motion, he failed to respond by the extended deadline. Discussion I. 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 establishing that there is no genuine issue of material fact, and factual inferences will be drawn in a manner most favorable to the partyPage: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008