Opinion
15244-20L
04-29-2022
VICTOR P. REPUBLICANO JR. & LINDA J. REPUBLICANO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Peter J. Panuthos Special Trial Judge
When this case was called for trial from the April 18, 2022, San Francisco, California trial calendar of the Court, petitioner Victor P. Republicano and respondent appeared and were heard. Petitioner's Motion For Summary Judgment, filed June 15, 2021 was taken under advisement. Petitioner's Motion For Continuance, filed April 15, 2022, was granted. Respondent was directed to file a Motion For Summary Judgment by May 18, 2022. The undersigned retained jurisdiction.
On April 26, 2022, the Court held a conference call with the parties. Counsel for respondent indicated that because the tax liability was fully paid he would file a motion to dismiss on the ground of mootness. After discussion, petitioner Victor P. Republicano advised that petitioners had no objection to the granting of respondent's motion. On April 28, 2022, respondent filed a Motion to Dismiss on Ground of Mootness.
Premises considered, it is
ORDERED that petitioner's Motion For Summary Judgment, filed June 15, 2021, is hereby denied as moot. It is further
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed April 28, 2022, is granted and this case is hereby dismissed as moot.