Opinion
9996-21
09-01-2022
JOSEPH AMUNDSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
On May 17, 2022 this case was called and trial was held before the undersigned in New York City, NY; present at trial were petitioner Joseph Amundsen and attorney Michael De Matos for respondent. After trial, on or about August 16, 2022, the Court received petitioner's motion for summary judgment. Pursuant to the Court's Standing Pretrial Order, any motion for summary judgment by a party was due 60 days in advance of trial. Furthermore, this case has been tried and the case has been submitted for a decision by this Court. At their request, the parties have been ordered to file simultaneous opening briefs on or before August 1, 2022 and simultaneous answering briefs on or before September 14, 2022.
Considering the foregoing, it is
ORDERED that petitioner's motion for summary judgment filed on August 16, 2022 is denied.