§2725

, 20 (1974). A fact is material if it "'tends to resolve any of the issues that have been properly raised by the parties.'" Boyd Gaming Corp. v. Commissioner, 106 T.C. 343, 347 (1996)(quoting 10A Wright et al., Federal Practice and Procedure: Civil, sec. 2725, at 93 (2d ed. 1983)). Where both parties move for summary judgment, each motion must be examined to determine whether it has been established that there is no genuine issue as to any material fact and that a decision may be entered as a ma

v. Diebold, Inc., 369 U.S. 654, 655 (1962); Kroh v. Commissioner, supra at 390. A fact is material if it "tends to resolve any of the issues that have been properly raised by the parties." 10A Wright et al., Federal Practice and Procedure, Civil 2d, sec. 2725, at 93 (2d ed. 1983). In this regard, the Court previously has denied motions for summary judgment where intent is a material issue in the case; such an inference of fact is to be drawn only at trial. Oakland Hills Country Club v. Commissio

ry judgment proceeding. A fact is material if it "'tends to resolve any of the issues that have been properly raised by the parties.'" Boyd Gaming Corp. v. Commissioner, supra at 347 (quoting 10A Wright et al., Federal Practice and Procedure: Civil, sec. 2725, at 93 (2d ed. 1983)). - 7 - The burden of proving the absence of any genuine issue of material fact is on the moving party, and factual inferences are viewed in the light most favorable to the nonmoving party. United States v. Diebold, Inc

Diebold, Inc., 369 U.S. 654, 655 (1962); Kroh v. Commissioner, supra at 390. A fact is material if it "tends to resolve any of the issues that have been properly raised by the parties." 10A Wright & Miller, Federal Practice and Procedure: Civil 2d, sec. 2725, at 93 (2d ed. 1983). A. Deficiencies for 1987 Through 1989 The first issue is whether petitioner is liable for the deficiencies. Respondent asks the Court to hold as a matter of law that petitioner owes the deficiencies as determined in th

v. Diebold, Inc., 369 U.S. 654, 655 (1962); Kroh v. Commissioner, supra at 390. A fact is material if it "tends to resolve any issues that have been - 9 - properly raised by the parties". 10A Wright & Miller, Federal Practice and Procedure: Civil, sec. 2725, at 93 (2d ed. 1983). A. Deficiencies for 1984 and 1985 The first issue is whether petitioner is liable for the deficiencies. Respondent moves the Court to hold as a matter of law that petitioner owes deficiencies of $547,778 and $953,134 fo

344 (1982). A fact is material if it "'tends to resolve any of the issues that have been properly raised by the parties.'" Boyd Gaming Corp. v. Commissioner, 106 T.C. 343, 347 (1996) (quoting 10A Wright et al., Federal Practice and Procedure: Civil, sec. 2725, at 93 (2d ed. 1983)). Partial summary judgment that does not dispose of all issues may be sought and granted. Elkins v. Commissioner, 81 T.C. 669, 674 (1983). The burden is on the moving party to show that it is entitled to summary judgmen

ner, supra at 416; Matson Navigation Co. v. Commissioner, 67 T.C. 938, 951 (1977). A fact is material if it "tends to resolve any of the issues that have been properly raised by the parties." 10A Wright et al., Federal Practice and Procedure: Civil, sec. 2725, at 93 (2d ed. 1983). The moving party must prove that there is no genuine issue of material fact, and factual inferences are viewed in the light most favorable to the nonmoving party. United States v. Diebold, Inc., 369 U.S. 654, 655 (1962

iebold, Inc., 369 U.S. 654, 655 (1962); Kroh v. Commissioner, supra at 390. A fact is material if it "tends to resolve any of the issues that have been - 6 - properly raised by the parties." 10A Wright et al., Federal Practice and Procedure: Civil, sec. 2725, at 93 (2d ed. 1983). Res judicata requires that the parties and their privies to a prior action that has resulted in a final decision on the merits be bound as to all issues that were or might have been decided in that action. Commissioner

ner, supra at 416; Matson Navigation Co. v. Commissioner, 67 T.C. 938, 951 (1977). A fact is material if it "tends to resolve any of the issues that have been properly raised by the parties." 10A Wright et al., Federal Practice and Procedure: Civil, sec. 2725, at 93 (2d ed. 1983). The moving party must prove that there is no genuine issue of material fact, and factual inferences are viewed in the light most favorable to the nonmoving party. United States v. Diebold, Inc., 369 U.S. 654, 655 (1962

ner, supra at 416; Matson Navigation Co. v. Commissioner, 67 T.C. 938, 951 (1977). A fact is material if it “tends to resolve any of the issues that have been properly raised by the parties.” 10A Wright et al., Federal Practice and Procedure: Civil, sec. 2725, at 93 (2d ed. 1983). The moving party must prove that there is no genuine issue of material fact, and factual inferences are viewed in the light most favorable to the nonmoving party. United States v. Diebold, Inc., 369 U.S. 654, 655 (1962