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Royalty Mgmt. Ins. Co. v. Comm'r of Internal Revenue

United States Tax Court
Dec 21, 2023
No. 3823-19 (U.S.T.C. Dec. 21, 2023)

Opinion

3823-19 4421-19

12-21-2023

ROYALTY MANAGEMENT INSURANCE COMPANY, LTD., ET AL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber Judge

On December 11, 2023, petitioners filed a Motion for Recusal of Judge. The Motion has been carefully reviewed by Judge Lauber, the trial Judge in these cases, and by the Chief Judge of this Court. Both agree that the allegations in petitioners' Motion do not, as a matter of law, indicate prejudice or bias against petitioners by Judge Lauber in these cases and there are no other grounds for his recusal or dis-qualification from deciding the cases.

After due consideration and for cause, it is

ORDERED that petitioners' Motion for Recusal of Judge, filed December 11, 2023, is denied.

Kathleen Kerrigan Judge


Summaries of

Royalty Mgmt. Ins. Co. v. Comm'r of Internal Revenue

United States Tax Court
Dec 21, 2023
No. 3823-19 (U.S.T.C. Dec. 21, 2023)
Case details for

Royalty Mgmt. Ins. Co. v. Comm'r of Internal Revenue

Case Details

Full title:ROYALTY MANAGEMENT INSURANCE COMPANY, LTD., ET AL Petitioners v…

Court:United States Tax Court

Date published: Dec 21, 2023

Citations

No. 3823-19 (U.S.T.C. Dec. 21, 2023)