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Peters v. Comm'r of Internal Revenue

United States Tax Court
Jun 1, 2022
No. 1174-19 (U.S.T.C. Jun. 1, 2022)

Opinion

1174-19 1175-19 1176-19

06-01-2022

J. CHRIS PETERS A.K.A. JOHN C. PETERS AND HAYDEE Y. TENORIO A.K.A. HAYDEE TENORIO, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent J. CHRIS PETERS & HAYDEE TENORIO A.K.A. HAYDEE TENORIO PETERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

The above-docketed consolidated cases at Docket Nos. 1174-19, 1175-19, and 1176-19 are calendared for trial at the remote trial session of the Court commencing at 1:00 p.m. (ET) on June 13, 2022. Pending before the Court in those cases is petitioners' Motion for Continuance, filed May 13, 2022. On May 26, 2022, respondent filed a Notice of No Objection, wherein he states that there is no objection to the granting of that Motion.

Also pending before the Court is petitioners' Motion to Consolidate, filed May 13, 2022, wherein petitioners request that the case at Docket No. 5500-21 be consolidated with the cases at Docket Nos. 1174-19, 1175-19, and 1176-19 for purposes of trial, briefing, and opinion. Respondent's aforementioned Notice of No Objection also states that there is no objection to the granting of the Motion to Consolidate.

As noted in the Court's Order served May 16, 2022, in order for cases to be consolidated, each case must have the same designated place of trial. As also noted in that Order, the designated place of trial in the Docket No. 5500-21 is San Diego, California, whereas the designated place of trial in the cases at Docket Nos. 1174-19, 1175-19, and 1176-19 is San Francisco, California. To date, petitioners have not filed a motion to change place of trial in accordance with the foregoing Order. Accordingly, the Court will take action as set forth below.

Upon due consideration and for cause, it is

ORDERED that petitioners' above-referenced Motion for Continuance is granted in that the cases at Docket Nos. 1174-19, 1175-19, and 1176-19 are stricken from the calendar of the Court's remote trial session commencing June 13, 2022, and restored to the general docket. It is further

ORDERED that the designated place of trial in the cases at Docket Nos. 1174-19, 1175-19, and 1176-19 is changed from San Francisco, California, to San Diego, California. It is further

ORDERED that petitioners' above-referenced Motion to Consolidate is granted in that the cases at Docket Nos. 1174-19, 1175-19, 1176-19, and 5500-21 are hereby consolidated for purposes of trial, briefing, and opinion. It is further

ORDERED that the cases at Docket Nos. 1174-19, 1175-19, 1176-19, and 5500-21 are assigned to Judge Albert G. Lauber for trial or other disposition. It is further

ORDERED that, on or before July 29, 2022, the parties shall exchange all documentation and information that the parties intend to use at trial in the cases at Docket Nos. 1174-19, 1175-19, 1176-19, and 5500-21. It is further

ORDERED that, on or before September 12, 2022, the parties shall file a joint report regarding the then-present status of these cases.


Summaries of

Peters v. Comm'r of Internal Revenue

United States Tax Court
Jun 1, 2022
No. 1174-19 (U.S.T.C. Jun. 1, 2022)
Case details for

Peters v. Comm'r of Internal Revenue

Case Details

Full title:J. CHRIS PETERS A.K.A. JOHN C. PETERS AND HAYDEE Y. TENORIO A.K.A. HAYDEE…

Court:United States Tax Court

Date published: Jun 1, 2022

Citations

No. 1174-19 (U.S.T.C. Jun. 1, 2022)