Opinion
24700-22
07-17-2024
TROY C. DUPONT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case was scheduled for trial during the Court's March 25, 2024, Boston, Massachusetts trial session. On January 22, 2024, the Court entered a stipulated decision in this case.
Although this case was not called during calendar call, petitioner Troy C. Dupont and his counsel appeared at the above-referenced trial session on March 25, 2024, and orally moved to vacate or revise decision pursuant to Rule 162. Counsel for the Commissioner also appeared and was heard. The Court provided Mr. Dupont with more time to put his request in writing.
Rule references are to the Tax Court Rules of Practice and Procedure.
On May 3, 2024, Mr. Dupont filed a motion to vacate or revise pursuant to Rule 162. We will recharacterize this motion as a supplement to the oral motion to vacate or revise pursuant to Rule 162. The Commissioner thereafter filed a notice of no objection to the motion to vacate or revise pursuant to Rule 162.
Upon due consideration, and for cause, it is
ORDERED that Mr. Dupont's motion to vacate or revise pursuant to Rule 162 is hereby recharacterized as a supplement to the oral motion to vacate or revise pursuant to Rule 162. It is further
ORDERED that Mr. Dupont's oral motion, made March 25, 2024, to vacate or revise pursuant to Rule 162, as supplemented, is hereby granted. It is further
ORDERED that the Court's stipulated decision entered on January 22, 2024, is hereby vacated and set aside.
It is further ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that, on or before August 14, 2024, the parties shall file a stipulated decision or a joint status report with the Court.