Opinion
15069-19
01-12-2022
Stephen R. Kelley & Isabelle Kelley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland, Judge
This case was set for remote trial on November 1, 2021, where Houston, Texas was designated as the place of trial, but the trial designation was for administrative purposes only. Prior to the trial, on September 2, 2021, respondent filed with the Court: 1) Respondent's Motion for Summary Judgment; 2) Declaration of Yvette Nunez in Support of Motion for Summary Judgment; and 3) Declaration of Paul C. Feinberg in Support of Motion for Summary Judgment. By Order dated September 7, 2021, the Court directed petitioners to file a response to respondent's Motion for Summary Judgment, filed September 2, 2021, to which petitioners filed 1) Objection to Motion for Summary Judgment; 2) Declaration of Stephen R. Kelley in Support of Objection to Motion for Summary Judgment, both on October 4, 2021. On October 15, 2021, the Court set the respondent's summary judgment motion for hearing at the call of the calendar (November 1, 2021). Both parties then filed proposed pretrial exhibits and pretrial memorandum.
The parties appeared on November 1, 2021 for the hearing, but were ready for trial on the merits of the case; thus, a trial occurred on November 1, 2021. Because the trial occurred, respondent's summary judgment motion became moot and will be denied as such. An opinion of the Court will follow after the parties briefing is completed.
After due consideration, and for cause, it is ORDERED that respondent's Motion for Summary Judgment, filed September 2, 2021, is denied as moot.