Opinion
6788-22S
05-26-2023
RONALD DEWEY ACUFF & SUE LEE ACUFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case was called from the calendar for the Standalone Remote Trial Session on May 22, 2023. Prior to the trial session, the parties filed a Proposed Stipulated Decision on February 6, 2023. The Court entered the Decision on February 9, 2023. On May 22, 2023, petitioners and counsel for the Commissioner appeared and were heard. During the proceeding, petitioners orally moved the Court to vacate the Decision previously entered. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioners' oral Motion to Vacate or Revise Decision is taken under advisement. It is further
ORDERED that, on or before June 30, 2023, the parties shall file a written report (jointly or separately) stating the legal basis for the Court granting petitioners' motion after the Decision has been entered by the Court for more than 90 days.