Opinion
11343-19L
11-08-2021
Ralph W. Baumgardner, Jr. & Patricia L Baumgardner, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Courtney D. Jones Judge.
Presently before the Court is respondent's motion for summary judgment, filed on September 2, 2021 (docket entry no. 40). Petitioners filed a notice of objection to the motion on September 28, 2021 (docket entry no. 43).
Upon careful consideration of respondent's motion, petitioners' objection, and the parties' filings to date, including the First Stipulation of Facts, filed on September 1, 2021 (docket entry no. 39), we find that there exists a genuine dispute of material fact. Accordingly, it is
ORDERED that respondent's motion for summary judgment, filed September 2, 2021 (docket entry no. 40), is denied. It is further
ORDERED that jurisdiction of this case is no longer retained by the undersigned. It is further
ORDERED that this case is restored to the general docket for trial or other disposition.