Opinion
7631-21
11-16-2022
MICHAEL J. BEAUTYMAN & HONG THAO THI NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge
On October 20, 2022, respondent filed a Motion in Limine. On October 27, 2022, petitioners filed their Response to Motion in Limine. By Order dated October 24, 2022, respondent's motion was set for hearing for October 31, 2022, at 1:00 p.m. and the hearing took place as scheduled. Counsel for both parties appeared and were heard. The Court deferred ruling on the motion in limine.
On November 2, 2022, this case was called for trial at the Court's Philadelphia, Pennsylvania Trial Session. Counsel for both parties appeared and were heard. During the trial proceedings, petitioner's counsel advised the Court that petitioner would not call the expert witness to whom respondent's motion in limine was directed. At the end of the trial, the Court and the parties agreed that the parties would confer with respect to a possible settlement and would submit a joint status report after 30 days. Upon due consideration, and for cause more fully appearing in transcript of the proceeding, it is ORDERED that respondent's Motion in Limine, filed October 20, 2022, is denied as moot. It is further ORDERED that, on or before December 2, 2022, the parties shall file a joint status report.