Opinion
25660-17
07-18-2022
BELMONT INTERESTS INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern Judge
Pursuant to petitioner's motion for summary judgment filed on April 6, 2022, which states, in part, that respondent filed its Second Amended Answer, which superseded all previous pleadings, thereby rendering petitioner's pending motion for summary judgment filed on February 22, 2022, as moot. Therefore, it is
ORDERED that petitioner's motion for summary judgment filed on February 22, 2022, is denied as moot.