Opinion
26176-16
05-23-2023
JEFFREY A. HARPER & KATHERINE M. HARPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On May 10, 2023, the Court filed in the above-docketed case its T.C. Memorandum Opinion 2023-57, which states at the end thereof: "We will deny respondent's Motion for Partial Summary Judgment, as we do not find grounds for ruling as a matter of law that the HCC projects at issue failed the business component test of section 41(d)."
Accordingly, it is
ORDERED that pursuant to the Memorandum Opinion filed in this case on May 10, 2023, respondent's November 13, 2020, Motion for Partial Summary Judgment is denied.