Opinion
18650-17 6783-18 24734-18 18050-19
06-10-2021
Kevin B. Cheam & Julie Lim, et al Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Joseph W. Nega Judge
On February 23, 2021, R. Todd Luoma and Betty J. Williams, who have been counsel for petitioners, each filed separate motions to withdraw as counsel of record for petitioners Kevin B. Cheam and Julie Lim, and petitioners Lundy Nath Tanya Nath, in each of these cases. Petitioners were ordered to respond to these motions to withdraw by March 29, 2021. To date, the petitioners have not filed a response. These cases were called from the calendar of the Court's Pittsburgh, Pennsylvania, Trial Session, conducted remotely on June 7, 2021. There was no appearance by the petitioners. Mr. Luoma, Ms. Williams and counsel for respondent appeared and were heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that R. Todd Luoma's Motion to Withdraw as Counsel filed February 23, 2021, is granted. It is further
ORDERED that Betty J. Williams' Motion to Withdraw as Counsel filed February 23, 2021, is granted.