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Estate of Howard v. Moore

United States Tax Court
Jul 15, 2024
No. 11056-24 (U.S.T.C. Jul. 15, 2024)

Opinion

11056-24

07-15-2024

SARAH MOORE & ISSAC PALUMBO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On July 10, 2024, petitioners electronically filed seven documents under the titles "Exhibit(s)," "Affidavit of Karen Palumbo in Support of Petition," and "Unsworn Declaration of Issac Palumbo and Sarah Moore under Penalty of Perjury in Support of Petition" (Docket Index Nos. 8 through 14). These filings appear to be potentially evidentiary in nature, submitted by petitioners in support of their position herein. Petitioners are advised that these documents have not been received into evidence by the Court at this time and, unless otherwise directed by the Court, the proper time to present documentary evidence for inclusion in the Court's record is at the trial of this matter.

Petitioners are further advised that in the future, unless otherwise directed, if they seek to have respondent review and consider documents in an effort to reach a settlement in this case prior to any trial, petitioners should provide those documents directly to respondent's counsel, rather than filing them with the Court. The contact information for that attorney will be included in the Answer that respondent files to the Petition. Respondent has 60 days from the date of service of the Petition within which to file the Answer.

Upon due consideration, it is

ORDERED that the documents filed July 10, 2024, at Docket Index Nos. 8 through 14 are deemed stricken from the Court's record in this case.


Summaries of

Estate of Howard v. Moore

United States Tax Court
Jul 15, 2024
No. 11056-24 (U.S.T.C. Jul. 15, 2024)
Case details for

Estate of Howard v. Moore

Case Details

Full title:SARAH MOORE & ISSAC PALUMBO, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jul 15, 2024

Citations

No. 11056-24 (U.S.T.C. Jul. 15, 2024)