Opinion
26762-21L
07-14-2023
JOHN D. LEVITAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge.
This case is on the calendar of the Court's September 11, 2023, trial session for Denver, Colorado. On July 13, 2023, respondent filed a Motion for Summary Judgment. Pending in petitioner's related case at Docket No. 10562-21L is respondent's Motion to Dismiss on Ground of Duplication, which has been scheduled for a hearing. The issues therein are related to the instant case. It is in the best interest of judicial economy to first resolve the pending motion to dismiss at Docket No. 10562-21L before determining if summary judgment is appropriate in this case.
Upon due consideration, it is
ORDERED that respondent's Motion for Summary Judgment, filed July 13, 2023, is denied without prejudice.