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Estate of Fields v. Comm'r of Internal Revenue

United States Tax Court
Jan 25, 2022
No. 1285-20 (U.S.T.C. Jan. 25, 2022)

Opinion

1285-20

01-25-2022

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


ORDER

Elizabeth A. Copeland Judge

This case is calendared for trial at the Special Trial Session of the Court scheduled to commence at 9:00 a.m. on February 7, 2022, at the Earl Cabell Federal Building at 1100 Commerce St., Room 726, Dallas, Texas 75242 at a date and time certain of Monday, February 7, 2022, at 9:00 a.m.

On January 19, 2022, the Court held a telephonic conference with the parties during which time respondent's counsel expressed concerns about the surge in cases in the ongoing COVID-19 crisis and requested this trial be converted to a remote - virtual trial session; Petitioner objected.

Both parties' concerns were expressed, and it was agreed to move the in-person trial date to February 28, 2022, for a period lasting up to one week. Additionally, based on the change in trial date, certain deadlines in the Court's June 2, 2021, Order setting forth pretrial deadlines need to be adjusted.

Petitioner requested that the responses to respondent's two (2) Motions in Limine, (docket index entry Nos. 53 and 54), both filed January 14, 2022, be extended to January 28, 2022; and that petitioner be allowed to file, on that same date, a reply to respondent's Response to Motion for Summary Judgment, and Memorandum in Support of Response to Motion for Summary Judgment, filed January 18, 2022, (docket index entry Nos. 57 and 58).

After due consideration, and for cause, it is

ORDERED that this case is continued in that this case is stricken for trial from the Court's February 7, 2022, Special Trial Session calendar. It is further

ORDERED that this case is calendared for trial at the Special Trial Session of the Court scheduled to commence at 9:00 a.m. (CT) on February 28, 2022, at the Earl Cabell Federal Building at 1100 Commerce St., Room 726, Dallas, Texas 75242 at a date and time certain of Monday, February 28, 2022, at 9:00 a.m. (CT) It is further

ORDERED that the deadline for petitioner's responses to respondent's two (2) Motions in Limine, (docket index entry Nos. 53 and 54), both filed January 14, 2022, be extended from January 21, 2022 to January 28, 2022. It is further

ORDERED that the petitioner file a reply to respondent's Response to Motion for Summary Judgment, and Memorandum in Support of Response to Motion for Summary Judgment, both filed January 18, 2022, (docket index entry Nos. 57 and 58). Such reply shall be construed as a reply to respondent's response in opposition to petitioner's pretrial motion; and, as such, the deadline for such reply shall be extended from January 26, 2022 to January 28, 2022. It is further

ORDERED that the January 24, 2022, deadline for identification, exchange, and electronic filing of any unagreed exhibits that each party may offer into evidence as part of his case in chief (excluding only exhibits to be used solely for impeachment or to refresh recollection) is extended to February 14, 2022. Any documents or written materials not so identified and exchanged will not be received into evidence unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause. It is further

ORDERED that the January 28, 2022 deadline for exchange of final exhibit lists (excluding trial demonstratives and documents to be used solely for impeachment) is extended to February 18, 2022.


Summaries of

Estate of Fields v. Comm'r of Internal Revenue

United States Tax Court
Jan 25, 2022
No. 1285-20 (U.S.T.C. Jan. 25, 2022)
Case details for

Estate of Fields v. Comm'r of Internal Revenue

Case Details

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

Court:United States Tax Court

Date published: Jan 25, 2022

Citations

No. 1285-20 (U.S.T.C. Jan. 25, 2022)