Opinion
2210-20
12-18-2023
DARIUSZ J. NASIEK AND SARA NASIEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On September 26, 2023, respondent filed a Motion for Partial Summary Judgement, moving pursuant to Rule 121 that this Court enter an Order granting summary adjudication on the issue of whether petitioners are entitled to deduct claimed Schedule E, Supplemental Income and Loss, unreimbursed partnership expenses in the amounts of $218,970 for taxable year 2015, $198,396 for taxable year 2016, and $290,619 for taxable year 2017. On November 15, 2023, petitioners filed their Response to Motion for Partial Summary Judgment, arguing that respondent's Motion is improperly before the Court on the basis of a new matter not previously asserted in his pleadings and that there are disputes of material fact precluding summary adjudication in this case.
Rule references are to the Tax Court Rules of Practice and Procedure.
However, on December 6, 2023, petitioners filed a Notice of Concession, wherein they, among other things, concede respondent's adjustments to Schedule E unreimbursed partnership expenses of $218,970, $198,396, and $290,619 for taxable years 2015, 2016, and 2017, respectively.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion for Partial Summary Judgment, filed September 26, 2023, is denied as moot.