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Eldridge v. Comm'r of Internal Revenue

United States Tax Court
Jun 22, 2023
No. 2200-21 (U.S.T.C. Jun. 22, 2023)

Opinion

2200-21

06-22-2023

CHRISTINA A. ELDRIDGE, PETITIONER AND TODD ELDRIDGE, INTERVENOR, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO STRIKE

Elizabeth A. Copeland, Judge

On May 18, 2023, the parties filed with the Court an Administrative Record including Proposed Trial Exhibits 1-J through 13-J.

On May 31, 2023, counsel for intervenor filed with the Court proposed trial exhibits and indexes, incorrectly identifying proposed exhibits using numbers 1-I through 5-I (see docket index nos. 30-36). Then again, on June 2, 2023, counsel for intervenor filed with the Court proposed trial exhibits and indexes, incorrectly identifying proposed exhibits using numbers 1-I through 5-I (see docket index nos. 38-45).

On June 6, 2023, counsel for intervenor re-filed his proposed trial exhibits and indexes, renumbered correctly as Exhibits 14-I through 19-I (See Docket Index Nos. 47-52), along with an incorrect index at Docket Index 46; and then duplicate filed proposed trial exhibits 14-I through 17-I at Docket Index Nos. 53-56.

On June 7, 2023, petitioner incorrectly filed an unnumbered proposed trial exhibit at Docket Index No. 58 and a document as incorrectly labeled as exhibit 5-J. Subsequently, on June 8, 2023, petitioner re-filed the unnumbered document as Proposed Trial Exhibit 20-P and what was exhibit 5-J as Proposed Trial Exhibit 21-P.

Thus, the Court will strike the incorrect and duplicate numbered proposed trial exhibits from the record.

Upon due consideration and for cause, it is

ORDERED that intervenor's Proposed Trial Exhibits 1-I through 5-I and related indexes, at Docket Index Nos. 30 through 36 and 38 through 46, filed on May 31, 2023, June 2, 2023, and June 6, 2023, are stricken from the record as duplicative and shall not be viewable as a part of this case; It is further

ORDERED that intervenor's duplicate Proposed Trial Exhibits, 14-I, 15-I, 16-I, and 17-I at Docket Index Nos. 53 through 56, respectively, filed on June 6, 2023, are stricken from the record as duplicative and shall not be viewable as a part of this case. It is further

ORDERED that petitioner's unnumbered proposed trial exhibit (Docket Index No. 58) and proposed trial exhibit 5-J (Docket Index No. 59), filed on June 7, 2023, are stricken from the record as duplicative and shall not be viewable as a part of this case.


Summaries of

Eldridge v. Comm'r of Internal Revenue

United States Tax Court
Jun 22, 2023
No. 2200-21 (U.S.T.C. Jun. 22, 2023)
Case details for

Eldridge v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTINA A. ELDRIDGE, PETITIONER AND TODD ELDRIDGE, INTERVENOR, v…

Court:United States Tax Court

Date published: Jun 22, 2023

Citations

No. 2200-21 (U.S.T.C. Jun. 22, 2023)