Opinion
22452-21
09-29-2022
TIMOTHY EARL YOUNG & TIFFANY LEE YOUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge.
On August 18, 2022, respondent filed a Motion for Summary Judgment (Doc. 11), along with a Declaration of Nathan T. Harding (Doc. 12). On August 31, 2022, the Court held a conference call with the parties to discuss the current status of the case and respondent's pending motion. As agreed by the parties, the Court held respondent's motion in abeyance to allow petitioners the opportunity to contact a volunteer from a tax clinic in Boston, Massachusetts.
On September 26, 2022, the Court received the parties' Proposed Stipulated Decision (Doc. 18). Upon due consideration, it is hereby
ORDERED that the hearing on respondent's Motion for Summary Judgment is stricken from the calendar of the Court's October 17, 2022, Boston, Massachusetts, trial session. It is further
ORDERED that respondent's Motion for Summary Judgment filed August 18, 2022, is denied as moot.