IQ Holdings Inc. v. Comm'r of Internal Revenue

Full title: IQ HOLDINGS INC Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 9, 2022

No. 10608-20 (U.S.T.C. Jun. 9, 2022)

Opinion

10608-20

06-09-2022

IQ HOLDINGS INC Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth A. Copeland Judge

ORDER

Elizabeth A. Copeland Judge

Jurisdiction has been retained by this Division of he Court n his case. The parties have flied or lodged he following documents in his case, which his Order will address:

Date	Title	Index No.	Filed or Lodged	Filed by
04/01/22	Respondent's Motion for Leave to File Sur- Reply	24	Filed	Respondent
04/01/22	Respondent's Motion for Leave to File Sur- Reply	25	Filed	Respondent
04/01/22	Respondent's Sur- Reply to Petitioner's Objection to Respondent's Motion for Summary Judgment (Lodged)	26	Lodged	Respondent
05/20/22	Petitioner Response to Respondent's Sur- Reply	27	Filed	Petitioner
05/20/22	Second Declaration of Pradeep Yohanne Gupta	28	Filed	Petitioner
05/23/22	Unopposed Motion for Lave to File Response to Respondent' Sur-Reply	29	Filed	Petitioner

Upon the Court's review of Respondent's Motion for Leave to File Sur-Reply ed April 1, 2022, at Index Nos. 24 and 25, it appears that these are duplicative filings.

After due consideration, and for cause, s

ORDERED that Respondent's Motion for Leave to File Su-Reply filed April 1, 2022, at Index No. 25 is stricken from the Court's record as duplicative. It s further

ORDERED that Respondent' Motion for Leave to Fie Sur-Reply fed April 1, 2022, at Index No. 24 is granted. It s further

ORDERED that Petitioner's Unopposed Motion for Leave to Fie Response to Respondent's Sur-Reply, ed May 23, 2022, s granted. It s further

ORDERED that Respondent's Sur Reply to Petitioner' Objection to Respondent's Motion for Summary Judgment (Lodged) lodged April 1, 2022, s filed as of the date of this order.