Opinion
11369-16 23895-16 24113-16 7434-17 14691-17 14692-17 3429-19
03-19-2024
CD LISTENING BAR, INC., ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
On March 15, 2024, respondent filed a Motion for Relief under Rule 91(e), seeking to correct an alleged error in a stipulation of facts and, in the alternative, to Conform the Pleadings to the Proof. Respondent represents that the First Stipulation of Facts, filed by the parties jointly on November 18, 2022, misstates the principal place of business of petitioner CD Listening Bar, Inc., as of the date its Petition was filed in Docket Nos. 11369-16, 7434-17 and 3429-19. He represents that evidence was admitted at trial showing the existence of such error.
Upon due consideration, it is
ORDERED that petitioners shall file, on or before April 2, 2024, a Response to respondent's Motion for Relief under Rule 91(e) or (in the alternative) to Confirm the Pleadings to the Proof.