Opinion
2787-22SL
01-11-2024
ROBERT WAYNE HUDDLESTON & MARILYN HUDDLESTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 15, 2023, petitioners filed a Letter from Petitioners. However, further review indicates that this filing appears to be more akin to a Motion for Summary Judgment.
On June 29, 2023, petitioners filed a Letter dated June 19, 2023. However, further review indicates that this filing appears to be more akin to an Objection to Motion for Summary Judgment.
Upon due consideration, it is
ORDERED that petitioners' Letter from Petitioners, filed February 15, 2023, is recharacterized as petitioners' Motion for Summary Judgment. It is further
ORDERED that petitioners' Letter dated June 19, 2023, filed June 29, 2023, is recharacterized as petitioners' Objection to Motion for Summary Judgment. It is further
ORDERED that this case is assigned to Special Trial Judge Adam B. Landy for the purpose of disposing of petitioners' Motion for Summary Judgment, filed February 15, 2023.