Lowe v. Comm'r of Internal Revenue

Full title: Airreyon S. Lowe Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Sep 8, 2021

No. 4629-20S (U.S.T.C. Sep. 8, 2021)

Opinion

4629-20S

09-08-2021

Airreyon S. Lowe Petitioner v. Commissioner of Internal Revenue Respondent

Alina I. Marshall, Judge.

ORDER

Alina I. Marshall, Judge.

On July 12, 2021, the Court issued an order directing the parties to file on or before August 30, 2021, simultaneous opening briefs. On August 30, 2021, respondent filed a simultaneous opening brief. On August 31, 2021, petitioner filed a simultaneous opening brief. On the same day, petitioner filed a motion for leave to file out of time simultaneous opening brief and lodged a simultaneous opening brief. In petitioner's motion for leave, petitioner represents that respondent has no objection to the granting of petitioner's motion.

Upon due consideration of the foregoing, it is

ORDERED that petitioner's simultaneous opening brief filed August 31, 2021, at Docket Index No. 12, is hereby stricken from the record. It is further

ORDERED that petitioner's motion for leave to file out of time simultaneous opening brief filed August 31, 2021, is granted and the simultaneous opening brief lodged August 31, 2021, is filed as of the date of service of this order.

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