Opinion
7278-22
02-23-2023
CHU-CHIEH LIU & AI-LING MA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on February 27, 2023, for cases in which Portland, Oregon, is the place of trial.
On February 9, 2023, petitioners filed two separate documents titled "memorandum in support of pretrial memorandum". Upon review of petitioners' filings, the Court concludes that petitioners' documents are proposed trial exhibits and accordingly, the Court will recharacterize petitioners' filing appropriately.
Upon due consideration, it is
ORDERED that petitioners' documents titled "memorandum in support of pretrial memorandum" each filed February 9, 2023, are each recharacterized as petitioners' proposed trial exhibits.