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Spieker v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 6739-22 (U.S.T.C. Mar. 2, 2023)

Opinion

6739-22

03-02-2023

MARK L. SPIEKER & CORI E. SPIEKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Richard T. Morrison, Judge

This case is calendared for trial during the Court's April 24, 2023 Trial Session in Houston, Texas.

On February 17, 2023, petitioners filed a motion for summary judgment with no evidence or affidavits attached. Petitioners' motion also stated they cannot attend the trial in this case.

On February 22, 2023, the Court received a letter from petitioners. We will recharacterize this letter as petitioners' first supplement to motion for summary judgment.

Upon due consideration, it is

ORDERED that petitioners' motion for summary judgment, as supplemented on February 22, 2023, is denied. It is further

ORDERED that the parties shall participate in a telephone conference with the Court to discuss among other things the following topics: (1) the potential continuance (i.e., postponement) of an in-person trial in the case, (2) the alternative of a videoconference trial, and (3) clinic representation for the petitioners.


Summaries of

Spieker v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 6739-22 (U.S.T.C. Mar. 2, 2023)
Case details for

Spieker v. Comm'r of Internal Revenue

Case Details

Full title:MARK L. SPIEKER & CORI E. SPIEKER, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 2, 2023

Citations

No. 6739-22 (U.S.T.C. Mar. 2, 2023)