Dee v. Comm'r of Internal Revenue

Full title: JOHN DEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 7, 2023

No. 26749-16W (U.S.T.C. Aug. 7, 2023)

Opinion

26749-16W

08-07-2023

JOHN DEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Diana L. Leyden, Special Trial Judge

ORDER

Diana L. Leyden, Special Trial Judge

By Order served July 11, 2023, the Court directed respondent and petitioner, separately, to file a Memorandum of Law addressing the application of Berenblatt v. Commissioner, 160 T.C. No. 14 (May 24, 2023), to respondent's Motion to Modify Order Dated February 10, 2020.

On August 2, 2023, respondent filed a Motion for Extension of Time (motion), requesting the Court extend the time within which respondent may file his memorandum of law. Petitioner objects to the granting of this motion.

On August 5, 2023, petitioner filed a Motion for Extension of Time Within Which to File Petitioner's Memorandum of Law in Response to the Court's Order Dated July 11, 2023, (petitioner's motion) (Index #71), requesting the Court extend the time within which petitioner may file his memorandum of law and withdrawing his objection to respondent's motion. That same day petitioner filed a second Motion for Extension of Time Within Which to File Petitioner's Memorandum of Law in Response to the Court's Order Dated July 11, 2023, (Index #72). It appears that petitioner's motion (Index #71) was erroneously filed because it is a duplicate. Accordingly, the Court will strike petitioner's motion (Index #71) from the Court's record in this case. Upon due consideration and for cause, it is

ORDERED that petitioner's Motion for Extension of Time Within Which to File Petitioner's Memorandum of Law in Response to the Court's Order Dated July 11, 2023, (Index #71), filed August 5, 2023, is stricken from the Court's record in this case. It is further

ORDERED that respondent's Motion for Extension of Time is granted, and that the time within which respondent shall file a Memorandum of Law addressing respondent's Motion to Modify Order Dated February 10, 2020, is extended to October 6, 2023. It is further

ORDERED that petitioner's Motion for Extension of Time Within Which to File Petitioner's Memorandum of Law in Response to the Court's Order Dated July 11, 2023, is granted, and that the time within which petitioner shall file a Memorandum of Law addressing respondent's Motion to Modify Order Dated February 10, 2020, is extended to October 6, 2023.