Opinion
7631-21
01-19-2022
Michael J. Beautyman & Hong Thao Thi Nguyen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
David Gustafson, Judge.
The petition filed in this case indicates that the principal issue is a casualty or theft loss deduction for 2017 of approximately $176,000. This case was scheduled for trial at a regular session of the Tax Court in Philadelphia beginning April 18, 2022. On January 18, 2022, petitioners filed a motion (Doc. 9) for a continuance of the trial, for which they state sufficient grounds, and to which respondent does not object. The motion also requests the Court to "re-schedule such trial on a date which is mutually convenient for both parties and the Court" (and suggests dates for which petitioners are not available for trial). This latter request implicitly asks for the scheduling of a special session for the trial of this case only. However, the motion does not describe the specific issues in dispute in the case, nor indicate the number of expected witnesses or the expected length of the trial. The parties have not filed the stipulation of facts required by Rule 91(a), and the motion does not comment on any progress in that regard, nor does the motion describe any exchange of information by the parties. There is therefore no reason to conclude that the case will require a special session nor that it will be ready for trial any sooner than the time of a subsequent regular trial session in Philadelphia. So that this case can be placed on the calendar of the next regular trial session in Philadelphia, it is
ORDERED that the motion is granted in part, in that this case is stricken from the calendar of the upcoming trial session; that the motion is denied in part without prejudice, in that a special trial session is not scheduled at this time; and that the case is continued generally.