Opinion
1814-20
08-21-2023
MICHAEL W. AUBIN & KERRY A. AUBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern, Judge
On August 18, 2023, petitioners filed a Motion in Limine to exclude the testimony of Theodore Setzer and Deborah Palacheck. The Court will deny the motion as an improper motion because no evidentiary proceeding has been scheduled in this case and no proffer of the testimony of Mr. Setzer or Ms. Palacheck has been offered. It is, therefore, ORDERED that petitioners' Motion in Limine is denied.