Opinion
2749-23L
10-27-2023
RICHARD A. DAVANZO & KRISTIN K. DAVANZO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's January 22, 2024, New York, New York, trial session. On October 26, 2023, respondent filed a Motion for Summary Judgment in which he contends that there remains no dispute of material fact for trial and that he is entitled to judgment as a matter of law. He represents that petitioners object to the granting of the Motion.
In consideration of the foregoing, it is
ORDERED that petitioners shall file, on or before November 27, 2023, a response to the Motion for Summary Judgment. Petitioners should note that, under Tax Court Rule 121(d), judgment may be entered against a party who fails to respond to a motion for summary judgment.