Opinion
19714-16
05-06-2024
CLAIR R. COUTURIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
Phase 2 of the trial in this case occurred at the Court's special session in Seattle, Washington, beginning April 29, 2024. During Phase 1 of the trial, which concluded on September 27, 2023, we deferred ruling on numerous objections (chiefly hearsay objections) that the parties had reserved in stipulations of fact filed as of that date. During Phase 2 of the trial, many these objections were waived once the relevant facts witnesses appeared and testified, and the Court ruled on other objections from the bench. But at the close of the April 29, 2024, trial session the parties did not have sufficient time to compare notes and confirm whether the Court had acted on all outstanding objections. Accordingly, we requested that the parties submit a status report expressing their consensus as to whether there are any reserved objections that still require action by the Court.
In consideration of the foregoing, it is
ORDERED that the parties shall file, on or before May 17, 2024, a joint status report consistent with the contents of this Order.