Cleghorne v. Comm'r of Internal Revenue

Full title: Beir Cleghorne Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 28, 2022

No. 6515-21L (U.S.T.C. Jan. 28, 2022)

Opinion

6515-21L

01-28-2022

Beir Cleghorne Petitioner v. Commissioner of Internal Revenue Respondent

David Gustafson Judge.

ORDER

David Gustafson Judge.

On January 27, 2022, the Commissioner filed a motion for summary judgment (Doc. 8) and a supporting declaration (Doc. 9). However, on January 28, 2022, the parties filed a proposed stipulated decision (Doc. 10), which we intend to enter. It is therefore

ORDERED that the Commissioner's motion for summary judgment is denied as moot.