Opinion
17312-22L
06-16-2023
SCOTT HAMPTON CUMBEE & SHARALENE R. CUMBEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
On March 14, 2023, respondent filed a motion for summary judgment. As discussed during the conference call held with the parties on June 15, 2023, the Court will extend the time within which petitioners shall file a proper response to the motion and thereafter give respondent time to file a reply. If petitioners disagree with the facts set forth in paragraphs 3 through 54 of respondent's motion for summary judgment, then any response should identify the specific points in dispute, explain why those points are in dispute, and provide specific examples, if necessary. If petitioners disagree with respondent's argument as to the law, then any response should set forth petitioners' position on the disputed legal issues. Premises considered, it is
ORDERED that the time within which petitioners shall file a response to respondent's Motion for Summary Judgment, filed March 14, 2023, is hereby extended to July 14, 2023. It is further
ORDERED that, respondent shall, on or before August 14, 2023, file a reply to petitioners' response to respondent's motion for summary judgment.