Opinion
27496-22P
03-22-2024
ALBERT GARCIA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge.
On October 18, 2023, respondent filed a Motion for Summary Judgment (Doc. 10). By Order served January 11, 2024, petitioner was directed to file on or before February 9, 2024, a response to respondent's Motion for Summary Judgment. The Order further directed respondent to file on or before February 23, 2024, a reply to petitioner's response or if petitioner failed to file a response, then a status report. On February 22, 2024, respondent filed a Status Report (Doc. 20).
By Order served February 27, 2024, respondent's Motion for Summary Judgment was set for hearing during the Court's March 18, 2024, Houston, Texas, trial session.
On March 18, 2024, this case was called and recalled during the Court's Houston, Texas, trial session. Petitioner and counsel for respondent appeared and were heard. Pete Lowy and Jonathan Stasney, who participated in the proceedings as part of the State Bar of Texas Calendar Call Program, spoke on the record based on a limited entry of appearance.
Upon due consideration, and for cause more fully appearing in the transcripts of the proceedings, it is hereby
ORDERED that respondent's Motion for Summary Judgment filed October 18, 2023, is denied without prejudice to it being renewed to include supplemental materials as discussed during the hearing. It is further
ORDERED that, on or before June 17, 2024, the parties shall file with the Court a joint report (or, if that is not expedient, then separate reports) describing the status of the case. It is further
ORDERED that, to correct a clerical error in the caption of this case, the caption of this case shall be amended to read: "Alberto Garcia, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the undersigned judge retains jurisdiction of this case.