Opinion
1814-20
07-26-2023
MICHAEL W. AUBIN & KERRY A. AUBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern Judge.
We have filed as docket entry No. 71 a document from petitioners styled by them "Objection to Denial of Motion to Strike and Objection to Hearsay" (Objection)." On July 18, 2023, we filed petitioners' Motion to Strike on the Grounds of Hearsay, which we understood to be a motion to strike Exhibit 5-R to the Second Stipulation of Facts, filed August 11, 2022. Exhibit 5-R encompasses the Declaration of Theodore Setzer and two exhibits. As provided in the preamble to the Second Stipulation of Facts, petitioners not having reserved a hearsay objection, we denied the motion. Petitioners ground the Objection on the substance of the Setzer Declaration. Perhaps petitioners have not appreciated the full language of the preamble to the Second Stipulation of Facts, which Preamble includes the sentence: "The parties do not necessarily agree to the truth of assertions within stipulated exhibits, and such assertions may be rebutted or corroborated by additional evidence." We will strike from the record the Objection as an improper and unnecessary document.
It is, therefore, ORDERED that the above-referenced docket entry 71, filed July 25, 2023, at 7:21 PM, is hereby deemed stricken from the record and shall not be viewable as part of this case.