Opinion
26889-16 26890-16 26891-16 21033-18 21034-18 21035-18
01-07-2022
NORTHERN CALIFORNIA SMALL BUSINESS ASSISTANTS INC., ET AL., Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Joseph Robert Goeke, Judge
Pending before the Court is respondent's Motion for Partial Summary Judgment, filed December 6, 2021, and petitioners' Motion for Partial Summary Judgment on Behalf of Dona Ruth Frank, filed December 6, 2021. The Court will deny both motions without prejudice and these issues will be addressed at trial. Accordingly, it is
ORDERED that respondent's Motion for Partial Summary Judgment is denied without prejudice. It is further
ORDERED that petitioners' Motion for Partial Summary Judgment on Behalf of Dona Ruth Frank is denied without prejudice.