Opinion
12027-22S
11-13-2023
EDWARD GEORGE SHLIKAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
By Notice served June 26, 2023, this case was calendared for trial on the Court's Baltimore trial calendar which commenced on November 6, 2023. On November 6, 2023, respondent filed a Motion to Strike (Index #14). In his motion, respondent advises among other things, that on October 23, 2023, a First Stipulation of Facts and attached exhibits was filed with the Court wherein paragraph 7 on the First Stipulation of Facts incorrectly listed the applicable code section as I.R.C. § 72(q) instead of I.R.C. § 72(t). Both petitioner and counsel for respondent have signed a corrected First Stipulation of Facts and agree that the corrected First Stipulation of Facts, filed on November 6, 2023 (Index #15), should be substituted for the First Stipulation of Facts filed on October 23, 2023. On October 31, 2023, respondent filed a Motion to Strike (Index #13) with the corrected First Stipulation of Facts attached. This is erroneous and duplicative and the Court will strike it as well.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Strike, filed November 6, 2023, is granted. It is further
ORDERED that the parties' First Stipulation of Facts, filed on October 23, 2023 (Index #12), is hereby stricken from the Court's record. It is further
ORDERED that respondent's Motion to Strike filed on October 31, 2023 (Index #13), is hereby stricken from the Court's record.