Opinion
18290-18 330-19
09-12-2023
ROBERT KNUDSEN AND ESTATE OF SHARON KNUDSEN, DECEASED, CHARLES W. BUCHTA, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
These "micro-captive" insurance cases are set for trial during the Court's two-week special session beginning on March 18, 2024, in Reno, Nevada-. By Order served September 11, 2023, we added this case to the Court's September 27, 2023, Washington, D.C., remote special hearing session, solely to enable respondent to issue a subpoena returnable at that hearing. Later that day, respondent contacted the Court requesting that we reschedule the document subpoena hearing to a later special hearing session. Petitioners do not object to this request.
In consideration of the foregoing, it is
ORDERED that these cases are stricken from the Court's September 27, 2023, Washington, D.C., special hearing session. The cases will not be called on that date and the third party need not appear. It is further
ORDERED that these cases are scheduled for a hearing on the status of the cases at a special hearing session to be conducted remotely at a time certain of 1:00 p.m. (Eastern Time) on Wednesday, October 11, 2023, at which time any third-party subpoenas may be returnable. If all subpoenaed parties supply all subpoenaed documents to the requesting party in advance of the hearing, the hearing will be canceled. Special Trial Judge Leyden will be presiding at the above-referenced hearing as previously assigned by Chief Judge. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceedings that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further
ORDERED that, no later than October 6, 2023, the parties shall file a joint status report advising the Court whether all third parties have complied with all subpoenas, so that a hearing is no longer necessary.