Opinion
2172-17
02-09-2023
PETER E. BARKER-HOMEK & SHAY SERDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
This case was called for trial on January 24, 2023, during the Trial Session of the Court which commenced on January 23, 2023, in Dallas, Texas. Jurisdiction of this case was retained by Order of the Court dated February 6, 2023, so that the parties could re-submit legible copies of Exhibits 175-J through 186-J.
On February 5, 2023, petitioners filed with the Court a Proposed Trial Exhibit "###"-P of the Supplemental Stipulation. This filing from petitioners included photos that had not previously been submitted to the Court, and that were not included in any exhibit filings by either petitioners or respondent. The Court had left the record open in this case for sixty days for the limited purpose of receiving legible copies of Exhibits 175-J through 186-J, as ordered at trial and followed up by a written Order dated February 6, 2023. The current filing by petitioners is beyond the scope of that purpose. Moreover, such proposed trial exhibits are not properly numbered and shall be stricken from the record for that reason.
Should petitioners desire the photos be considered by the Court, petitioners shall electronically file and resubmit them-properly identified-starting with Exhibit 288-P, the next sequential number for the exhibits in this case. It is preferable that each photo be sequentially numbered thereafter (Exhibits 289-P, etc.), with the exhibit numbers so noted on each photograph. This is so that such proposed trial exhibits can be properly identified and referenced in the case.
Should petitioners file and resubmit the proposed trial exhibits, properly identified, the Court will order respondent to file a response regarding their position on the admission of petitioners' photos.
Upon due consideration, and for cause, it is
ORDERED that, petitioners February 5, 2023, filing with the Court titled Proposed Trial Exhibit "###"-P of the Supplemental Stipulation shall be stricken from the record, without prejudice for petitioners to refile the proposed trial exhibits numbered in accordance with Rule 91(b) of the Tax Court Rules of Practice and Procedure. It is further
ORDERED that, should petitioners refile such proposed trial exhibits, respondent shall within 30 days thereafter file a response informing the Court of their position regarding the admission of the exhibits, so filed by petitioners.