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Battat v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2022
No. 17784-12 (U.S.T.C. Aug. 24, 2022)

Opinion

17784-12

08-24-2022

STANLEY BATTAT & ZMIRA BATTAT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

JOHN O. COLVIN JUDGE

In separate status reports dated July 29, 2022, petitioners stated that the parties have agreed on a stipulation which petitioners expect to be filed soon and respondent proposed a procedure for exchanging documents. On August 18, 2022, the Court held a conference call with the parties.

Upon due consideration of the forgoing, it is

ORDERED that, on or before November 1, 2022, each party shall prepare and exchange with the other party a proposed stipulation which includes, identifies, and numbers each document the party wishes to have admitted into evidence at trial. It is further

ORDERED that, and on or before December 5, 2022, the parties shall file a signed stipulation in accordance with Rule 91 which includes (1) all exhibits either party wishes to have admitted into evidence at trial and (2) facts not fairly in dispute. Objections to the admission of an exhibit may be reserved in the stipulation. It is further

ORDERED that, on or before December 19, 2022, each party shall file a supplement to its previously filed pretrial memorandum. Each party's supplement shall include (1) summaries of the expected testimony of each witness that party expects to call and (2) that party's legal arguments. It is further

ORDERED that this case is set for trial at a remote session of this Court to commence at 10:00 a.m. ET on Monday, January 9, 2023, with Miami, Florida being listed as the place of trial for the remote session. It is further

ORDERED that the Clerk of the Court shall also serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further

ORDERED that the Clerk of the Court shall provide to the parties a Standing Pretrial Order at a later date. It is further

ORDERED that failure to comply with this Order without good cause shown may result in application of an appropriate sanction.

This Order constitutes official notices of its contents to the parties.


Summaries of

Battat v. Comm'r of Internal Revenue

United States Tax Court
Aug 24, 2022
No. 17784-12 (U.S.T.C. Aug. 24, 2022)
Case details for

Battat v. Comm'r of Internal Revenue

Case Details

Full title:STANLEY BATTAT & ZMIRA BATTAT, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 24, 2022

Citations

No. 17784-12 (U.S.T.C. Aug. 24, 2022)