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Daly v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2021
No. 23070-19S (U.S.T.C. Aug. 24, 2021)

Opinion

23070-19S 7787-20S

08-24-2021

DAMIAN K. DALY & JEANNE DALY, Petitioners v. Commissioner of Internal Revenue, Respondent


ORDER

Richard T. Morrison Judge.

On August 4, 2021, the Court held a teleconference with the parties in this case. The Court advised the parties that the trial in this case will be continued and that a hearing will be held on respondent's pending June 1, 2021 motion for summary judgment. We will order the parties to electronically file, on or before September 7, 2021, any documents the parties wish to use at the hearing.

The petitioners in this case have elected paper service for docket number 23070-19S and have elected electronic service for docket number 7787-20S. The above-docketed cases were consolidated on February 3, 2021. Certain documents after the cases were consolidated were only filed in one of the cases. We will order the Clerk of the Court to file these documents in both cases.

It is

ORDERED that these cases are stricken for trial from the Court's September 20, 2021 remote Baltimore, Maryland Trial Session. It is further

ORDERED that these cases are set for hearing on respondent's motion for summary judgment during the Court's September 20, 2021 remote Baltimore, Maryland Trial Session, at a time and date certain of 10:00 a.m. (Eastern Time), on Tuesday, September 21, 2021. The parties shall refer to the Court's May 14, 2021 notice of trial for comprehensive instructions for participating in the remote hearing. It is further

ORDERED that the parties shall, on or before September 7, 2021, Served 08/24/21 electronically file any proposed exhibits that the parties wish to use during the hearing, including copies of petitioners' tax returns and any other documents showing why petitioners may or may not be entitled to the relevant credits or deductions. It is further

ORDERED that the Clerk of the Court shall file the following documents in docket number 7787-20S, that were only filed in docket number 23070-19S: (1) respondent's February 22, 2021 pretrial memorandum and (2) respondent's May 11, 2021 response to petitioners' motion for continuance. It is further

ORDERED that the Clerk of the Court shall file the following documents in docket number 23070-19S, that were only filed in docket number 7787-20S: (1) petitioners' July 7, 2021 response to respondent's motion for summary judgment and (2) respondent's July 15, 2021 reply to petitioners' response to respondent's motion for summary judgment.


Summaries of

Daly v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2021
No. 23070-19S (U.S.T.C. Aug. 24, 2021)
Case details for

Daly v. Comm'r of Internal Revenue

Case Details

Full title:DAMIAN K. DALY & JEANNE DALY, Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Aug 24, 2021

Citations

No. 23070-19S (U.S.T.C. Aug. 24, 2021)