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Biglow v. Comm'r of Internal Revenue

United States Tax Court
Dec 22, 2023
No. 26943-22L (U.S.T.C. Dec. 22, 2023)

Opinion

26943-22L

12-22-2023

RODNEY BIGLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Zachary S. Fried Special Trial Judge.

This I.R.C. section 6330(d) case is before the Court on respondent's Motion for Summary Judgment, filed October 16, 2023, respondent's Motion for Continuance, filed November 20, 2023, and petitioner's oral Motion for Continuance, made December 18, 2023, when the case was called from the calendar for trial during the Washington, D.C., trial session. The motions for continuance were called for hearing in Washington, D.C., on December 19, 2023, during the trial session that began in that city the day before. Counsel for respondent appeared and was heard. Petitioner appeared, unrepresented, and argued in support of his Motion for Continuance.

Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is

ORDERED that petitioner's oral Motion for Continuance is granted, and this case is continued with jurisdiction retained by the undersigned. It is further

ORDERED that on or before January 9, 2024, petitioner file a status report in writing advising the Court as to whether he has secured counsel, and if so, whether counsel intends to file a supplement to petitioner's opposition to motion for summary judgment, filed December 4, 2023. It is further

ORDERED that respondent's Motion for Continuance is denied as moot. It is further

ORDERED that respondent's Motion for Summary Judgment is held in abeyance.


Summaries of

Biglow v. Comm'r of Internal Revenue

United States Tax Court
Dec 22, 2023
No. 26943-22L (U.S.T.C. Dec. 22, 2023)
Case details for

Biglow v. Comm'r of Internal Revenue

Case Details

Full title:RODNEY BIGLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Dec 22, 2023

Citations

No. 26943-22L (U.S.T.C. Dec. 22, 2023)