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Estate of Fields v. Comm'r of Internal Revenue

United States Tax Court
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, v. Commissioner of Internal Revenue Respondent Bryan K. Milner, Executor Petitioners


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.

All of the above listed documents that the petitioner filed or lodged with the Court concern expert witnesses that the petitioner wishes to call at trial. In this first of two Orders, we will correct the caption in this case and retitle the submissions related to the expert reports of Joseph Shaun Murphy, MD and David M. Katzen filed and lodged with the Court on December 6, 2021, to reflect their correct titles (the remainder of petitioners submissions and respondent's one submission will be retitled in a second order). We also 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 the caption of this case is amended to read "Estate of Anne Milner Fields, Deceased, Bryan K. Milner, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent."

ORDERED that Petitioner's Motion for Leave to File Report (docket entry No. 22) is retitled as "Petitioner's Motion for Leave to File the Expert Report of Joseph Shaun Murphy, MD." It is further

ORDERED that Petitioner's Report (docket entry No. 23) is retitled as "Expert Report of Joseph Shaun Murphy, M.D." It is further

ORDERED that Petitioner's Motion for Leave to File Report (docket entry No. 24) is retitled as "Notice of Submission of Petitioner's Expert Witness Report for Joseph Shaun Murphy, MD." It is further

ORDERED that Petitioner's Report (docket entry No. 25) is hereby stricken from the record in this case. It is further

ORDERED that Petitioner's Motion for Leave to File Report (docket entry No. 26) is retitled as "Petitioner's Motion for Leave to File the Expert Report of David Katzen." It is further

ORDERED that Petitioner's Report (docket entry No. 27) is retitled as "Expert Report of David M. Katzen." It is further

ORDERED that Petitioner's Motion for Leave to File Report (docket entry No. 28) is retitled as "Notice of Submission of Petitioner's Expert Witness Report for David Katzen." It is further

ORDERED that Petitioner's Report (docket entry No. 29) is hereby stricken from the record in this case.


Summaries of

Estate of Fields v. Comm'r of Internal Revenue

United States Tax Court
Dec 28, 2021
No. 1285-20 (U.S.T.C. Dec. 28, 2021)
Case details for

Estate of Fields v. Comm'r of Internal Revenue

Case Details

Full title:Estate of Anne Milner Fields, Deceased, v. Commissioner of Internal…

Court:United States Tax Court

Date published: Dec 28, 2021

Citations

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