Opinion
6384-20
09-29-2021
James M. Askew Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the November 1, 2021, Trial Session of the Court where Houston, Texas is listed as the place of trial. Because all trial sessions are being conducted remotely, the place of trial is for administrative purposes only.
On September 23, 2021, respondent filed with the Court a Substitution of Counsel (Docket Index Entry No. 15); and, a Substitution of Counsel for Respondent (Docket Index Entry No. 16) which indicates that notice of the substitution of respondent's counsel has been given to counsel for petitioner, and no party objects to the substitution or withdrawal.
It is noted that the Substitution of Counsel filings were made more than 30 days before the first day of the Court's Houston, Texas trial session and, as such, require no leave of the Court for the substitution. See Rule 24(d)(1) of the Tax Court Rules of Practice and Procedure.
After due consideration, and for cause, it is
ORDERED that the Substitution of Counsel (Docket Index Entry No. 15), filed September 23, 2021, is hereby stricken from the Court's record in this case.
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