Treece Inv. Advisory Corp. v. Comm'r of Internal Revenue

Full title: TREECE INVESTMENT ADVISORY CORP., Petitioner v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jan 26, 2023

No. 21015-19 (U.S.T.C. Jan. 26, 2023)

Opinion

21015-19

01-26-2023

TREECE INVESTMENT ADVISORY CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Pursuant to the findings of the Court as set forth in Treece Investment. Advisory Corp. v. Commissioner, T.C. Memo 2022-38, filed April 19, 2022, it is hereby

ORDERED that respondent's motion for partial summary judgment, filed October 19, 2021, is denied. It is further

ORDERED that petitioner's motion for summary judgment, filed October 20, 2021, is denied.