Opinion
18502-22SL
03-14-2023
JEFFREY WEISBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Court's April 11, 2023, Tampa, Florida, trial session. Presently before the Court is respondent's Motion for Summary Judgment, filed on February 10, 2023. Although requested to do so by Order served February 13, 2023, Mr. Weisberg failed to file a response or opposition to respondent's motion.
Upon careful consideration of respondent's motion and the parties' filings to-date, we find that there exists a genuine dispute of material fact as to whether respondent is entitled to summary adjudication in his favor upon all of issues presented in this case. Accordingly, it is
ORDERED that respondent's Motion for Summary Judgment, filed February 10, 2023, is denied.
This Order constitutes official notice of the same to the parties herein. The parties are reminded that this case remains calendared for trial, and the Standing Pretrial Order for Small Tax Cases issued December 16, 2022, remains in full force and effect.