Opinion
16245-22L
05-12-2023
IE & J CO. CMD, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge.
Now before the Court are the parties' cross-motions for summary judgment. Petitioner did not file a supplement to its motion for summary judgment, which the Court had ordered to be filed on or before April 28, 2023. Pursuant to notice previously given, this case was called from the calendar for the Trial Session of the Court at Washington, D.C. on May 8, 2023. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard on the pending motions. The Court directed that the trial clerk attempt to contact petitioner by telephone and that the case be recalled, but petitioner did not answer the trial clerk's call and consequently did not appear when the case was recalled. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that respondent's Motion for Summary Judgment filed on March 3, 2023, is taken under advisement. It is further
ORDERED that petitioner's Motion for Summary Judgment filed on April 4, 2023, is taken under advisement. It is further
ORDERED that respondent's Motion for Continuance filed on April 6, 2023, is denied as moot. It is further
ORDERED that jurisdiction of this case is retained by the judge signing this order.