Opinion
2808-20
12-09-2021
Robert B. Lucas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge.
This case was tried and submitted to the undersigned on September 20, 2021.
On November 15, 2021, petitioner Robert B. Lucas filed a brief in support of transcript of San Diego, CA (remote proceeding -trial) on 09-20-2021. (Doc. 19.) It appears that this document should be recharacterized as Mr. Lucas' seriatim opening memorandum brief.
On November 16., 2021, Mr. Lucas filed a report (Doc. 21), which appears to be a letter dated November 16, 2021 with attachments. We will accordingly recharacterize for clarity's sake.
Upon due consideration, it is
ORDERED that Mr. Lucas' filing at Doc. 19 is hereby recharacterized as Mr. Lucas' seriatim opening memorandum brief. It is further
ORDERD that Mr. Lucas' filing at Doc. 21 is hereby recharacterized as Mr. Lucas' letter dated November 16, 2021 (attachments).