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Aubin v. Comm'r of Internal Revenue

United States Tax Court
Jul 18, 2023
No. 1814-20 (U.S.T.C. Jul. 18, 2023)

Opinion

1814-20

07-18-2023

MICHAEL W. AUBIN & KERRY A. AUBIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

James S. Halpern, Judge

By order served on June 8, 2023, we denied the parties' separate motions for partial summary judgment. On July17, 2023, the Court held a teleconference to discuss with the parties how to proceed with this case. Respondent asked that we grant her time to file another motion for partial summary judgment before considering whether to set the case for trial. Respondent's counsel said that it could take as long as 90 days to draft and submit an appropriate motion. Petitioners, while at first expressing their wish to proceed to trial, ultimately agreed that respondent should have the opportunity to again ask for full or partial summary judgment before the Court considers setting the case for trial. It is, therefore, ORDERED that on or before October 18, 2023, respondent shall file with the Court and serve on petitioners her motion for full or partial summary judgment. It is further

ORDERED that petitioners shall, 30 days after receipt of the above-referenced motion, file a response with the Court and serve on respondent.


Summaries of

Aubin v. Comm'r of Internal Revenue

United States Tax Court
Jul 18, 2023
No. 1814-20 (U.S.T.C. Jul. 18, 2023)
Case details for

Aubin v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL W. AUBIN & KERRY A. AUBIN, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jul 18, 2023

Citations

No. 1814-20 (U.S.T.C. Jul. 18, 2023)