Attorney-at-Law

“A HIGHLY SUSCEPTIBLE CHANCELLOR”

In Uncategorized on 12/09/2016 at 16:52

W. S. Gilbert’s immortal words certainly do not describe STJ Daniel A (“Yuda”) Guy. Although Daniel A. Colon, Docket No. 13933-16L, filed 12/9/16, has “…theories may be susceptible to summary adjudication, the current record is insufficient to support such a disposition.” Order, at p. 2.

Dan wants judgment on the pleadings. IRS says there are facts in dispute. Dan attached some documents to his motion, but with no covering affidavit.

That’s a standard pro se mistake.

IRS counsel has the affidavit and some documents of their own.

A refresher for civilians. “A judgment on the pleadings is a judgment based solely on the allegations and information contained in the pleadings and not on any outside matters. See Rule 120(a) and (b), Tax Court Rules of Practice and Procedure. The movant has the burden of showing entitlement to judgment on the pleadings. See Nis Family Trust v. Commissioner, 115 T.C. 523, 537 (2000). He must show that the pleadings do not raise a genuine issue of material fact and that he is entitled to a judgment as a matter of law. See id.” Order, at pp. 1-2.

Except Tax Court doesn’t award judgments, of course. Tax Court renders reports and issues decisions. See Section 7459.

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