Opinion
31167-21
07-12-2024
CARLA Y. EADDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
The Petition is this case was filed on September 13, 2021. On January 10, 2022, Respondent filed with the Court an Answer.
On April 10, 2024, Respondent filed with the Court a Motion for Leave to File an Amendment to Answer, and concurrently therewith lodged an Amendment to Answer. The Motion was unopposed by Petitioner, however the need for an amendment to the Answer was dependent upon a Third Circuit case for which an application for writ of certiorari was then pending before the Supreme Court of the United States. Culp v. Commissioner, 75 F.4th 196 (3d Cir. 2023), petition for cert. filed, No. 23-1037, 2024 WL 1219442 (U.S. Mar. 19, 2024). The Court, by Order dated May 8, 2024, held that Motion in abeyance pending the outcome of application for writ of certiorari. The Court also ordered that the parties file a status report within thirty days of the decision in Culp. The Supreme Court denied writ of certiorari on June 24, 2024. Culp, cert. denied, No. 23-1037, 2024 WL 3089559 (U.S. June 24, 2024). On July 9, 2024, Respondent filed with the Court a Status Report informing the Court of the Supreme Court's decision.
For cause, it is
ORDERED that Respondent's Motion for Leave to File an Amendment to Answer, filed with the Court on April 10, 2024, is granted. It is further
ORDERED that Respondent's Amendment to Answer, lodged with the Court on April 10, 2024, is filed as of the date of this Order.