Opinion
27904-10 27905-10
07-24-2023
LEWIS TEFFEAU, DECEASED, LINDA TEFFEAU, PERSONAL REPRESENTATIVE, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On July 13, 2023, petitioner filed a Motion for Summary Judgment. We will deny this motion on the ground that questions of intent are ordinarily not resolvable upon motion for summary judgment and in the absence of opportunity for cross examination. Celanese Corp. v. U.S., 8 Cl. Ct. 456, 470 (1985).
On July 13, 2023, petitioner filed a Motion to Strike. We will deny this motion. The motion was filed by the Court as a "motion to strike". A motion to strike is ordinarily a motion to eliminate from the court's docket a court paper (or part of such court paper) filed by a party. This particular motion, however, is a motion seeking a Court order declaring a Code provision (section 7443(f)) unconstitutional, a request we have previously considered and rejected in the Court's Order dated February 3, 2017.
Upon due consideration, it is
ORDERED that petitioner's July 13, 2023 Motion for Summary Judgment is denied. It is further
ORDERED that petitioner's July 13, 2023 Motion to Strike is denied.