Opinion
7458-19L
08-20-2021
John W. Germaine Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall Judge
On July 10, 2020, petitioner filed a document titled "Petitioner's Letter Dated May 6, 2020". After review of that filing, the Court concludes that petitioner's document is a supplement to petitioner's response to respondent's motion for partial summary judgment. Accordingly, the Court will recharacterize petitioner's filing appropriately.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's document titled "Petitioner's Letter Dated May 6, 2020" filed July 10, 2020, is recharacterized as petitioner's supplement to respondent's motion for partial summary judgment.