Opinion
14015-20
02-02-2023
CALVIN A. LIM & HELEN K. CHU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
On January 23, 2023, this Court filed its Memorandum Opinion (T.C. Memo. 2023-11), which states at the end thereof: "An order will be issued granting in part and denying in part respondent's Motion for Partial Summary Judgment." It is accordingly
ORDERED that Respondent's Motion for Partial Summary Judgment, filed January 27, 2022, is granted in part and denied in part, to the extent set forth in the Court's Opinion.