Opinion
6362-19L
12-13-2021
Stephen P. Rappaport Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
On December 6, 2021, respondent filed a response to petitioner's motion to remand representing that he expects to file a motion for summary judgment within 45 days. In consideration of the foregoing, it is
ORDERED that petitioner's motion to remand, filed October 15, 2021, is held in abeyance pending receipt of respondent's motion for summary judgment.