Opinion
24908-22
07-18-2024
JAMES S. MAXWELL & SANDRA K. MAXWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case is calendared for trial at the session of the Court scheduled to commence on September 30, 2024, in Indianapolis, Indiana. On July 12, 2024, the Maxwells (with the assistance of a relative of Mr. Maxwell) filed what they characterized as a Motion for Summary Judgment. Because the content of that document makes clear that summary judgment is not appropriate at this time, we will deny that Motion.
Summary judgment is not appropriate in this case at this time. The Court may grant summary judgment when the moving party (the Maxwells) shows that there is no genuine dispute as to any material fact and that they are entitled to judgment as a matter of law. Rule 121. The Maxwells' Motion runs afoul of that first requirement; rather than show that there is no genuine dispute as to any material fact, it highlights the many areas in which the parties disagree as to the facts. The Maxwells' Motion does not identify any matter of law it is asking the Court to decide; it appears to be asking us to resolve factual disputes. That is not the role of summary judgment. Accordingly, it is
ORDERED that the Maxwells Motion for Summary Judgment filed July 12, 2024, is denied without prejudice. This case remains calendared for trial at the session of the Court scheduled to commence on September 30, 2024, in Indianapolis, Indiana.