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Owen v. Comm'r of Internal Revenue

United States Tax Court
Sep 22, 2021
No. 12764-20 (U.S.T.C. Sep. 22, 2021)

Opinion

12764-20

09-22-2021

Richard Mays Owen, Petitioner v. Commissioner of Internal Revenue, Respondent


ORDER

Courtney D. Jones, Judge.

This case is scheduled for trial at the remote trial session of the Court scheduled to commence at San Antonio, Texas, on September 27, 2021. On September 22, 2021, petitioner filed documents titled "Exhibit(s)" at docket entry no. 19. The purpose and intent of petitioner's "Exhibit(s)" is not apparent to the Court. In the document, petitioner states that "I received what was needed to post documents into Dawson. I will start doing that following this note."

In preparing for trial, we direct petitioner's attention to the Standing Pretrial Order dated April 27, 2021 (docket entry no. 5). Though the deadline for submitting proposed trial exhibits has passed, we will consider all proposed trial exhibits appropriately presented to the Court. To assist petitioner, the Court has prepared--among other things--guidance for documentary evidence for remote proceedings on its website: https://ustaxcourt.gov/resources/covid/documentary_evidence.pdf.

Upon due consideration, it is

ORDERED that petitioner's Exhibit(s), electronically filed on September 22, 2021, at docket entry no. 19, is retitled Petitioner's Letter dated September 22, 2021.

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Summaries of

Owen v. Comm'r of Internal Revenue

United States Tax Court
Sep 22, 2021
No. 12764-20 (U.S.T.C. Sep. 22, 2021)
Case details for

Owen v. Comm'r of Internal Revenue

Case Details

Full title:Richard Mays Owen, Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Sep 22, 2021

Citations

No. 12764-20 (U.S.T.C. Sep. 22, 2021)