Opinion
4472-24S
07-12-2024
CATHERINE E. SOBIN & RONALD SOBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 20, 2024, petitioners filed a Motion for Summary Judgment and two Briefs in Support of Motion for Summary Judgment. However, further review indicates that these filings appear to be more akin to Letters.
Upon due consideration, it is
ORDERED that petitioners' Motion for Summary Judgment and two Briefs in Support of Motion for Summary Judgment, filed June 20, 2024, are recharacterized as petitioners' Letters.