Opinion
7449-21
01-25-2024
DEOLA TAOFIK-ADEKANMBI ALI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
On November 2, 2023, petitioner filed a Motion for Summary Judgment. On December 5, 2023, respondent filed a Response to Motion for Summary Judgment, opposing the granting of petitioner's motion.
Petitioner, as the moving party, bears the burden of proving that there is no genuine dispute as to any material fact and that petitioner is entitled to judgment as a matter of law. Rule 121(a)(2), Tax Court Rules of Practice and Procedure; see also Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992) aff 'd, 17 F.3d 965 (7th Cir. 1994); Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In deciding whether to grant summary judgment, the factual materials and the inferences drawn from them must be considered in the light most favorable to the nonmoving party. See FPL Group, Inc. & Subs. v. Commissioner, 115 T.C. 554 (2000); Bond v. Commissioner, 100 T.C. 32, 36 (1993).
Upon review of the record in this case, drawing factual inferences against petitioner as the moving party, we conclude that there are material issues of fact in dispute at this juncture of the litigation, e.g. whether proceeds from a legal settlement paid to petitioner represent payment in lieu of lost insurance coverage. Thus, at this time, it appears this case requires more evidentiary development. Evidence is received by the Court by means of the stipulation and trial process, not through pleadings such as the petition, answer, and any reply. See Rules 91 and 143, Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that petitioner's above-referenced Motion for Summary Judgment is denied.