Opinion
23297-14
02-16-2022
Peggy Ann Picard Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
EMIN TORO JUDGE.
This case was assigned to the undersigned judge for disposition on November 1, 2019.
On September 19, 2019, petitioner filed a Motion to Hold in Abeyance Motion for Summary Judgment for Additional Discovery (Doc. 50). In the motion, petitioner moves the Court to hold in abeyance her Motion for Summary Judgment filed on May 2, 2019 (Doc. 42) to allow reasonable time to conduct necessary discovery on the issue presented, to supplement the motion based on such discovery, and to allow respondent time to respond. Alternatively, petitioner requests that the Court deny her motion for summary judgment without prejudice to allow reasonable time for such discovery so that petitioner may refile the motion based on such discovery before any trial in this case.
The Court held a conference call with the parties on February 12, 2020, to discuss the Motion to Hold in Abeyance Motion for Summary Judgment for Additional Discovery. In that call, the parties agreed to confer with respect to the discovery issues. The parties subsequently did so and filed status reports apprising the Court of their progress. The Court also issued a protective order relating to discovery in this case.
On February 11, 2022, petitioner filed an Amended Motion for Summary Judgment (Doc. 77) together with a Memorandum of Law in Support of Amended Motion for Summary Judgment (Doc. 78) and Declaration of Randall P. Andreozzi in Support of Amended Motion for Summary Judgment (Doc. 79). The Amended Motion for Summary Judgment reflects that the additional discovery sought by petitioner is complete.
Upon due consideration, it is hereby
ORDERED that petitioner's Motion to Hold in Abeyance Motion for Summary Judgment for Additional Discovery is denied as moot.