Opinion
21940-12 22319-12
01-03-2022
Charles K. Breland, Jr. Et Al., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Cary Douglas Pugh Judge
These cases are currently set for trial at the Court's January 10, 2022, remote special trial session where Mobile, Alabama is designated as the place of trial. On December 20, 2021, we held a conference call with the parties. The parties advised that they have reached a tentative basis of settlement for the issues remaining for trial. However, Mr. Breland would like to preserve the issue we disposed of in Breland v. Commissioner, 152 T.C. 156 (2019) for appeal to the Eleventh Circuit. Upon due consideration and for cause, it is hereby
ORDERED that these case are stricken from the Court's January 10, 2022, Mobile, Alabama, remote special trial session and continued. It is further
ORDERED that, on or before February 28, 2022, the parties shall file status reports indicating what steps they will take to settle the relevant issues but preserve the issue that they seek to appeal, and a timeline for executing those steps.