Opinion
2824-20
05-20-2022
KIRK STEVENS & SHANNON STEVENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
It is
ORDERED that respondent's March 2, 2022 motion for partial summary judgment is denied. It is further
ORDERED that petitioners' May 3, 2022 motion for summary judgment is denied.