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Inca Pallets Supply, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 22998-21L (U.S.T.C. Mar. 27, 2023)

Opinion

22998-21L

03-27-2023

INCA PALLETS SUPPLY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge.

On September 19, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 11). By Order served September 30, 2022, among other things, petitioner was directed to file a Response on or before October 19, 2022. On October 19, 2022, petitioner filed an Objection to the Motion to Dismiss for Lack of Jurisdiction (Doc. 13).

On November 16, 2022, the Court held a conference call with the parties to discuss, among other things, respondent's Motion to Dismiss for Lack of Jurisdiction.

On January 17, 2023, this case was called and recalled during the Court's January 17, 2023, Los Angeles, California, trial session. During the recall, petitioner and counsel for respondent appeared and were heard. Charles Cobb, an LITC attorney, spoke on the record based on a limited entry of appearance. Petitioner made an oral Motion for Extension of Time to file a Supplemental Response to respondent's Motion to Dismiss for Lack of Jurisdiction. Respondent offered no objection.

On March 20, 2023, petitioner filed a Supplemental Response to Respondent's Motion to Dismiss for Lack of Jurisdiction (Doc. 22) and a Memorandum in Support of Petitioner's Supplemental Response to Respondent's Motion to Dismiss for Lack of Jurisdiction (Doc. 23). Upon due consideration, it is hereby

ORDERED that, on or before April 24, 2023, respondent shall file a reply to petitioner's Supplemental Response to Respondent's Motion to Dismiss for Lack of Jurisdiction.


Summaries of

Inca Pallets Supply, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 22998-21L (U.S.T.C. Mar. 27, 2023)
Case details for

Inca Pallets Supply, Inc. v. Comm'r of Internal Revenue

Case Details

Full title:INCA PALLETS SUPPLY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 22998-21L (U.S.T.C. Mar. 27, 2023)