Umoren v. Comm'r of Internal Revenue

Full title: ISANG E. UMOREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 21, 2022

No. 10226-21L (U.S.T.C. Oct. 21, 2022)

Opinion

10226-21L

10-21-2022

ISANG E. UMOREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Emin Toro, Judge

ORDER

Emin Toro, Judge

On March 8, 2022, petitioner filed a Motion for Summary Judgment (Doc. 25). On March 10, 2022, petitioner filed a First Supplement to Motion for Summary Judgment (Doc. 19). On March 14, 2022, petitioner filed a Second Supplement to Motion for Summary Judgment (Doc. 22).

On April 4, 2022, respondent filed an Objection to Motion for Summary Judgment as Supplemented (Doc. 26). On April 7, 2022, petitioner filed a Response to Objection to Motion for Summary Judgment as Supplemented (Doc. 28).

Pursuant to the Opinion read from the bench on September 16, 2022, it is hereby

ORDERED that petitioner's Motion for Summary Judgment filed on March 8, 2022, as supplemented on March 10, 2022, and March 14, 2022, is denied.