Opinion
11581-20
10-27-2022
STEVEN FELLER & LOUISE FELLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 11, 2022, respondent filed a Motion for Partial Summary Judgment. On August 17, 2022, petitioners electronically filed a document designated as a Response to Motion for Partial Summary Judgment. However, upon review of that filing, the Court notes that it is more akin to a Cross-Motion for Partial Summary Judgment.
On September 13, 2022, the Court of Appeals for the Eleventh Circuit issued an opinion in Kroner v. Commissioner, No. 20-13902 (11th Cir. Sep. 13, 2022), rev'g in part T.C. Memo. 2020-73.
The foregoing considered and for cause, it is
ORDERED that petitioners' Response to Motion for Partial Summary Judgment, filed August 17, 2022, is recharacterized as petitioners' Cross-Motion for Partial Summary Judgment. It is further
ORDERED that, on or before November 22, 2022, the parties shall file supplements to their respective cross-motions for partial summary judgment, addressing the applicability, if any, of the Eleventh Circuit's decision in Kroner v. Commissioner to their motions.