Opinion
12576-21SL
04-11-2023
CURTIS S. GARFIELD & MARGARET A. GARFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 12, 2022, respondent filed a Motion for Summary Judgment. Although the Court directed petitioners to file a Response to respondent's motion, petitioners failed to do so.
Upon due consideration, it is
ORDERED that this case is assigned to Special Trial Judge Lewis R. Carluzzo solely for the purpose of disposing of respondent's above-referenced motion.