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Armstead v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2022
No. 6377-21 (U.S.T.C. Mar. 23, 2022)

Opinion

6377-21

03-23-2022

David D. Armstead, III Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Emin Toro Judge

This case is currently calendared for trial during the Court's May 9, 2022, Washington, D.C., trial session. On March 10, 2022, petitioner submitted to the Court in paper form a Motion for Summary Judgment. As a result of a clerical error, the Motion for Summary Judgment was separated into two documents and filed in the Court's docket as (1) a Motion for Summary Judgment (Doc. 7) and (2) a First Amended Motion for Summary Judgment (Doc. 9).

On March 18, 2022, the Court held a conference call with counsel for petitioner, counsel for respondent, and counsel for the petitioner in docket no. 2552-21, a related case. During the call, the parties indicated that the case is susceptible to settlement and that they anticipate being able to submit a decision document by next Wednesday, subject to petitioner's counsel's review of certain additional materials.

Upon review of the documents petitioner submitted on March 10, the Court will correct the record to reflect their proper character. Upon due consideration, it is hereby

ORDERED that petitioner's Motion for Summary Judgment (Doc. 7) and petitioner's First Amended Motion for Summary Judgment (Doc. 9) are hereby stricken from the record in this case. It is hereby

ORDERED that the Clerk of the Court shall attach the document entitled "Motion for Summary Judgment" (Doc 7) to the document entitled "First Amended Motion for Summary Judgment" (Doc. 9) and file them as one document entitled petitioner's "Motion for Summary Judgment"; the Clerk shall also serve that combined document on the parties. It is further

ORDERED that petitioner's Motion for Summary Judgment is held in abeyance. It is further

ORDERED that, on or before March 23, 2022, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.


Summaries of

Armstead v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2022
No. 6377-21 (U.S.T.C. Mar. 23, 2022)
Case details for

Armstead v. Comm'r of Internal Revenue

Case Details

Full title:David D. Armstead, III Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Mar 23, 2022

Citations

No. 6377-21 (U.S.T.C. Mar. 23, 2022)