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Point72 Asset Mgmt. v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2024
No. 12752-23 (U.S.T.C. Aug. 19, 2024)

Opinion

12752-23

08-19-2024

POINT72 ASSET MANAGEMENT, L.P., POINT72 CAPITAL ADVISORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland Judge

On July 24, 2024, Respondent filed with the Court a Motion to Take Deposition of Steven A. Cohen Pursuant to Tax Court Rule 74(c)(2). Respondent requested that the Court enter an Order allowing Respondent to conduct a deposition of Steven A. Cohen on August 21, 2024, in Manhattan, New York.

On August 14, 2024, the parties filed with the Court a Joint Status Report. The parties informed the Court that they are attempting to coordinate a day for an initial interview of Mr. Steven A. Cohen. The parties are requesting that the Court hold Respondent's aforementioned Motion in abeyance and order parties to file a status report within a week after the informal interview is conducted.

On August 15, 2024, Respondent filed with the Court a Motion for Summary Judgment and concurrently therewith filed a Declaration of Michael E. Washburn in Support of Motion for Summary Judgment, and a Memorandum of Law in Support of Respondent's Motion for Summary Judgment.

For cause, it is

ORDERED that Respondent's Motion to Take Deposition of Steven A. Cohen Pursuant to Tax Court Rule 74(c)(2) filed with the Court on July 24, 2024, is held in abeyance. It is further

ORDERED that the parties shall file a status report with the Court within one week of Mr. Cohen's informal interview being conducted. It is further

ORDERED that, on or before September 17, 2024, Petitioner shall file with the Court a response, if any, to Respondent's Motion for Summary Judgment.


Summaries of

Point72 Asset Mgmt. v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2024
No. 12752-23 (U.S.T.C. Aug. 19, 2024)
Case details for

Point72 Asset Mgmt. v. Comm'r of Internal Revenue

Case Details

Full title:POINT72 ASSET MANAGEMENT, L.P., POINT72 CAPITAL ADVISORS, INC., Petitioner…

Court:United States Tax Court

Date published: Aug 19, 2024

Citations

No. 12752-23 (U.S.T.C. Aug. 19, 2024)