Lisa A. Edwards and Joseph P. Thomas, Appellants v. Commissioner of Internal Revenue Service, Appellee
Upon consideration of the motion for partial summary reversal and the supplement thereto, the opposition, and the reply, it is
ORDERED that the motion for partial summary reversal be denied. The merits of the parties' positions are not so clear as to warrant summary action. See Taxpayers Watchdog, Inc. v. Stanley, 819 F.2d 294, 297 (D.C. Cir. 1987) (per curiam).
Because the court has determined that summary disposition is not in order, the Clerk is instructed to calendar these consolidated cases for presentation to a merits panel.