Estate of Fields v. Comm'r of Internal Revenue

Full title: Estate of Anne Milner Fields, Deceased, Bryan K. Milner, Executor…

Court: United States Tax Court

Date published: Dec 28, 2021

No. 1285-20 (U.S.T.C. Dec. 28, 2021)

Opinion

1285-20

12-28-2021

Estate of Anne Milner Fields, Deceased, Bryan K. Milner, Executor Petitioners v. Commissioner of Internal Revenue Respondent

Elizabeth A. Copeland Judge

ORDER

Elizabeth A. Copeland Judge

This case is calendared for trial at a Special Trial Session of the Court scheduled to commence on February 7, 2022, in Dallas, Texas. On December 6, 2021, Petitioner's counsel filed with the Court six motions, the cover pages of which bear the title "Motion for Leave to File Report," and the second pages of which bear different titles. Furthermore, Petitioner's counsel lodged with the Court six expert reports, the cover pages of which bear the title "Report," and the second pages of which bear different titles.

Also, on December 6, 2021, Respondent's counsel filed with the Court a motion and a document submission and lodged with the Court an expert report; the cover pages of which bear different titles than the second pages.

All of the documents that the parties have filed or lodged with the Court concern expert witnesses that the parties wish to call at trial. This Order is the second of two Orders in which we will retitle all of the filed and lodged documents to reflect their correct titles, and strike those documents we deem to be duplicative or superfluous. The Court reserves ruling on the admission of any report for a later date.

Therefore, after due consideration, and for cause, it is

ORDERED that Respondent's Report (docket entry No. 30) is retitled as "Notice of Submission of Expert Report of David N. Fuller." It is further

ORDERED that Respondent's Motion for Leave to File Report (docket entry No. 31) is retitled as "Respondent's Motion for Leave to File Expert Report of David N. Fuller." It is further

ORDERED that Respondent's Report (docket entry No. 32) is retitled as "Expert Report of David N. Fuller." It is further

ORDERED that Petitioner's Motion for Leave to File Report (docket entry No. 33) is retitled as "Petitioner's Motion for Leave to File Expert Report of Kalita Blessing." It is further

ORDERED that Petitioner's Report (docket entry No. 34) is retitled as "Expert Report of Kalita Blessing." It is further

ORDERED that Petitioner's Motion for Leave to File Report (docket entry No. 35) is retitled as "Notice of Submission of Petitioner's Expert Witness Report for Kalita Blessing." It is further

ORDERED that Petitioner's Report (docket entry No. 36) is hereby stricken from the record in this case.