Opinion
19714-16
02-29-2024
CLAIR R. COUTURIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
Pursuant to the Court's Opinion (162 T.C. No. 4) issued in the above docketed case on February 28, 2024, it is
ORDERED that petitioner's Motion for Partial Summary Judgment, filed at docket entry #176 on July 27, 2023, is denied.