Opinion
17981-22
07-11-2023
JOHN MICHAEL KISTLER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the record of this case, respondent's two motions to dismiss for failure to state a claim, and petitioner's responses thereto, it is
ORDERED that respondent's Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted, filed October 11, 2022, is denied. It is further
ORDERED that this case is assigned to Chief Special Trial Judge Lewis R. Carluzzo for disposition.