Opinion
2703-23L
01-04-2024
ADDEO MUSIC INTERNATIONAL INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is set for hearing at the Court's New York, New York trial session scheduled to commence on February 5, 2024.
On December 29, 2023, petitioner (Company) filed a document titled "Administrative Record" at Doc. 16 and Memorandum in Support of Administrative Record at Doc. 17. The document at Doc. 16 is akin to a Motion for Extension of Time to file the Company's supplemental objection to the Commissioner's Motion for Summary Judgment. The document at Doc. 17 is an email correspondence from the Company to counsel for the Commissioner.
The Company seeks additional time to file a supplemental objection because the Company contends that all referenced exhibits are not attached to the Declaration accompanying the motion. The Court has reviewed the Declaration of Marissa J. Savit accompanying the Commissioner's Motion for Summary Judgment and has determined that Exhibits N through BB are attached although there are a few exhibits out of order and not in alphabetical order. Therefore, we will order the Commissioner to refile the Declaration specifically marking each exhibit in alphabetical order and with the proper exhibit designation (i.e., A, B, etc.) and page number (i.e., Page 1 of the total number of pages, Page 2, etc.) or by Bates number.
The premises considered, it is
ORDERED that, on or before January 8, 2024, the Commissioner shall refile the Declaration of Marissa J. Savit with each exhibit marked with the proper exhibit designation in alphabetical order and the page or Bates number. It is further
ORDERED that the Company's Administrative Record, at Doc. 16, is recharacterized as the Company's Motion for Extension of Time to File Supplemental Objection to the Commissioner's Motion for Summary Judgment. It is further
ORDERED that the Company's Motion for Extension of Time to File Supplemental Objection to the Commissioner's Motion for Summary Judgment, at Doc. 16, is granted. It is further
ORDERED that the Company's Memorandum in Support of Administrative Record, at Doc. 17, is hereby stricken from the Court's record. It is further
ORDERED that the time for the Company to file a supplement to its objection to the Commissioner's Motion for Summary Judgment filed November 22, 2023, is extended from Monday, January 8, 2024 to Tuesday, January 16, 2024.
As stated in the Order served December 11, 2023, the Commissioner is reminded that he may file a response to petitioner's objection, as supplemented, on or before Friday, January 26, 2024.