Opinion
6981-19
10-18-2022
GWA, LLC, GEORGE A. WEISS, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
This case was tried at a two-week special session in Washington, D.C., from September 12 to 23, 2022. At the conclusion of the trial, the Court indicated that the record would be left open until November 22, 2022, to permit the parties to file additional stipulations of fact with attached exhibits.
On October 14, 2022, petitioner filed a Motion in Limine to exclude from evidence six exhibits to the stipulations of fact on the ground that they are irrelevant to the contested issues in this case. Four of the exhibits are documents from an Internal Revenue Service examination of petitioner, and two are documents from a New York State Department of Taxation and Finance examination of George Weiss Associates, Inc. Petitioner represents that respondent opposes the granting of this Motion. Upon due consideration, it is
ORDERED that respondent shall file, on or before November 1, 2022, a response to petitioner's Motion in Limine.