Opinion
18990-21S
04-28-2023
GEORGE W. KOCH & LAURIE A. KOCH,Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent
ORDER
Ronald L. Buch Judge.
This case is calendared for trial at the Court's June 20, 2023, Salt Lake City, Utah trial session. On April 14, 2023, the Kochs filed what purports to be a Motion for Summary Judgment, but it does not explain the grounds for granting summary judgment. The motion represents that it is supported by accompanying documents, including a memorandum, a statement of undisputed material facts, and a declaration. None of those documents were submitted. Accordingly, it is
ORDERED that the Kochs' Motion for Summary Judgment filed April 14, 2023, is denied without prejudice.