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Dealers Auto Auction of Sw. v. Comm'r of Internal Revenue

United States Tax Court
Jan 5, 2024
No. 25033-21L (U.S.T.C. Jan. 5, 2024)

Opinion

25033-21L

01-05-2024

DEALERS AUTO AUCTION OF SOUTHWEST LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch Judge

This case is set to be called at the Court's January 8, 2024, Denver, Colorado trial session. On January 5, 2024, the parties filed a Joint Motion to Submit Case Pursuant to Rule 122. Before filing that Motion, the Court held conference calls with the parties on January 4th and 5th. During those calls, the parties expressed their interest in submitting this case without trial under Rule 122. The Court discussed a briefing schedule with the parties, to which they agreed. The parties had already prepared their written motion to file with the Court and offered to conform it to the discussions on the conference call. Rather that require that additional work on behalf of the parties, the Court instructed the parties to file their motion as written, which the Court would grant with an altered briefing schedule. To that end, it is

ORDERED that this case is stricken from the Court's January 8, 2024, Denver, Colorado trial session, continued, and jurisdiction is retained by the undersigned. It is further

ORDERED that the parties' Joint Motion to Submit Case Pursuant to Rule 122 filed January 5, 2024, is granted except as to the parties' proposed briefing schedule. It is further

ORDERED that the parties shall adhere to the following briefing schedule: Petitioner's opening seratim brief, is due February 23, 2024; the Commissioner's seratim answering brief is due March 22, 2024; and Petitioner's seratim reply brief is due April 5, 2024.


Summaries of

Dealers Auto Auction of Sw. v. Comm'r of Internal Revenue

United States Tax Court
Jan 5, 2024
No. 25033-21L (U.S.T.C. Jan. 5, 2024)
Case details for

Dealers Auto Auction of Sw. v. Comm'r of Internal Revenue

Case Details

Full title:DEALERS AUTO AUCTION OF SOUTHWEST LLC, Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jan 5, 2024

Citations

No. 25033-21L (U.S.T.C. Jan. 5, 2024)