Opinion
2652-21S
03-02-2022
Stephen S. Lopez & Zinaida I. Lopez, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
This case was set on the calendar for the remote Trial Session of the Court at New York, New York, on February 22, 2022. On December 10, 2021, respondent filed with the Court a Motion for Summary Judgement. When this case was called and recalled from the calendar on February 22, 2022, petitioner, Stephen S. Lopez, appeared and was heard. Respondent appeared and was heard. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion for Summary Judgement, filed December 10, 2021, is denied.