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Scott v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2023
No. 4546-22 (U.S.T.C. Dec. 8, 2023)

Opinion

4546-22

12-08-2023

CHARLES SCOTT & LINDER SCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 16, 2023, petitioners filed a Motion for Extension of Time in this case. On December 4, 2023, petitioners filed a Motion for Recusal of Judge in this case.

Petitioners' Motion for Extension of Time pertains to a Motion for Summary Judgment filed by respondent in their case at Docket No. 17728-21; petitioners' motion was concurrently filed in that case, as well as in the above-docketed case, because petitioners included both docket numbers on the motion. As respondent has not filed a Motion for Summary Judgment in the above-docketed case, we will strike petitioner's motion as improperly filed.

Petitioner's Motion for Recusal of Judge was also concurrently filed in both this case and in their case at Docket No. 17728-21. As this case was restored to the general docket by Order served October 16, 2023, we will deny petitioners' motion as moot.

Upon due consideration, and for cause, it is

ORDERED that petitioners' Motion for Extension of Time, filed November 16, 2023, is deemed stricken from the record in this case. It is further

ORDERED that petitioners' Motion for Recusal of Judge, filed December 4, 2023, is denied as moot.


Summaries of

Scott v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2023
No. 4546-22 (U.S.T.C. Dec. 8, 2023)
Case details for

Scott v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES SCOTT & LINDER SCOTT, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Dec 8, 2023

Citations

No. 4546-22 (U.S.T.C. Dec. 8, 2023)