Gilmore v. Comm'r of Internal Revenue

Full title: George Gilmore Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 14, 2022

No. 192-21L (U.S.T.C. Mar. 14, 2022)

Opinion

192-21L

03-14-2022

George Gilmore Petitioner v. Commissioner of Internal Revenue Respondent

David Gustafson Judge

ORDER

David Gustafson Judge

This case is scheduled for trial at the Court's Philadelphia session beginning April 18, 2022. On February 17, 2022, the Commissioner filed a motion (Doc. 15) for summary judgment. Our order of February 18, 2022 (Doc. 17), set deadlines--"[s]o that the motion can be resolved, if possible, substantially in advance of the beginning of the trial session"--requiring that petitioner file a response by March 11, 2022, and that respondent file a reply by March 25, 2022.

On March 11, 2022, petitioner filed not a reply but a motion for an extension. The motion is in the form of a letter. Notwithstanding the cover page generated by the e-filing process, the Court encourages counsel, in future compliance with Rule 32(a), to follow custom and to present the motion in the conventional form of a pleading. The Court more strongly encourages counsel to comply with Rule 52(a), which requires that "[t]he motion shall show that prior notice thereof has been given to each other party or counsel for each other party and shall state whether there is any objection to the motion."

It is

ORDERED that the motion for extension is granted and that petitioner shall file his response to the motion for summary judgment no later than March 25, 2022. It is further

ORDERED that respondent shall file a reply as soon thereafter as is reasonably possible and, in any event, no later than April 8, 2022. It is further

ORDERED that, as soon as respondent files his reply, he shall telephone (at 202-521-0850) the Chambers Administrator of the judge signing this order for the purpose of scheduling a telephone conference among the Court and the parties, in order to discuss a schedule for further proceedings. Petitioner shall energetically cooperate with the scheduling of that conference. It is further

ORDERED that the parties need not comply with the requirements of paragraphs 5 and 6 of the standing pretrial order (Doc. 14) before that pretrial conference.