Lewis v. Comm'r of Internal Revenue

Full title: James Lewis & Anna T. Lewis Petitioners v. Commissioner of Internal…

Court: United States Tax Court

Date published: Mar 14, 2022

No. 10388-21 (U.S.T.C. Mar. 14, 2022)

Opinion

10388-21

03-14-2022

James Lewis & Anna T. Lewis Petitioners v. Commissioner of Internal Revenue Respondent

Emin Toro, Judge

ORDER

Emin Toro, Judge

This case is currently calendared for trial during the Court's May 9, 2022, Washington, D.C., trial session. On February 9, 2022, petitioners filed a Motion for Summary Judgment (Doc. 8), Brief in Support of Motion for Summary Judgment (Doc. 9), and Memorandum in Support of Motion for Summary Judgment (Doc. 10). On February 23, 2022, petitioners filed a Brief in Support of Answer (Doc. 11). On February 23, 2022, the Court held a conference call with the parties to discuss the current status of the case and petitioners' pending motion.

Upon review of petitioners' Brief in Support of Motion for Summary Judgment (Doc. 9), Memorandum in Support of Motion for Summary Judgment (Doc. 10), and Brief in Support of Answer (Doc. 11), it appears that the documents are exhibits to petitioners' Motion for Summary Judgment. The Court will recharacterize the documents as Exhibits to Petitioners' Motion for Summary Judgment.

The Exhibits filed February 9, 2022, and February 23, 2022 (Docs. 10 & 11) were not fully redacted to eliminate all references to petitioners' confidential taxpayer information.

Upon review of the record, and as discussed with the parties during the call, the Court concludes that there is a genuine dispute as to material facts and petitioners are not entitled to judgment as a matter of law. The Court will therefore deny petitioners' Motion for Summary Judgment without prejudice.

Upon due consideration, it is hereby

ORDERED that petitioners' Brief in Support of Motion for Summary Judgment (Doc. 9), Memorandum in Support of Motion for Summary Judgment (Doc. 10), and Brief in Support of Answer (Doc. 11) are recharacterized as Exhibits to Petitioner's Motion for Summary Judgment. It is further

ORDERED that the Clerk of the Court shall seal from public viewing petitioners' Exhibits filed February 9, 2022, and February 23, 2022 (Docs. 10 & 11). It is further

ORDERED that petitioners' Motion for Summary Judgment filed February 9, 2022, is denied without prejudice.

The parties are reminded that the case remains calendared for trial during the Court's May 9, 2022, Washington, D.C., trial session.