Opinion
202-13 388-13
07-16-2024
EDWARD L. BERMAN & ELLEN L. BERMAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph H. Gale, Judge.
Pursuant to the determination of this Court as set forth in its Opinion (163 T.C. No. 1) filed July 16, 2024, it is hereby
ORDERED that petitioners' Motion for Partial Summary Judgment, filed April 27, 2015, as supplemented, is granted. It is further
ORDERED that respondent's Motion for Partial Summary Judgment, filed April 27, 2015, as supplemented, is denied.