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Emilio Express, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Jun 23, 2023
No. 14949-10 (U.S.T.C. Jun. 23, 2023)

Opinion

14949-10 14962-10 9096-23

06-23-2023

EMILIO EXPRESS, INC., ET AL Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On June 5, 2023, in the consolidated cases at Docket Nos. 14949-10 and 14962-10, the Court issued an Order denying without prejudice petitioners' Motion to Vacate Summary Judgment and Order.

On June 8, 2023, petitioners electronically filed another Motion to Vacate Summary Judgment and Order, inadvertently commencing a separate case at Docket No. 9096-23. That motion, however, clearly relates to Docket Nos. 14949-10 and 14962-10.

Upon due consideration of the foregoing, it is

ORDERED that, on the Court's own motion, the case at Docket No. 9096-23 is closed on the grounds of duplication with respect to petitioners' consolidated cases at Docket Nos. 14949-10 and 14962-10. It is further

ORDERED that the Clerk of the Court shall copy the document filed June 8, 2023, as the petition to commence the case at Docket No. 9096-23 and file it as of that same date in petitioners' consolidated cases at Docket Nos. 14949-10 and 14962-10 as a Motion for Leave to File Motion to Vacate Summary Judgment and Order (Embodying Motion to Vacate).


Summaries of

Emilio Express, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Jun 23, 2023
No. 14949-10 (U.S.T.C. Jun. 23, 2023)
Case details for

Emilio Express, Inc. v. Comm'r of Internal Revenue

Case Details

Full title:EMILIO EXPRESS, INC., ET AL Petitioner(s) v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jun 23, 2023

Citations

No. 14949-10 (U.S.T.C. Jun. 23, 2023)