Opinion
26869-21 26872-21 26874-21 26877-21
09-12-2023
ESTATE OF ROMAN J. FINNEGAN, DECEASED, KEVIN C. TANKERSLEY, PERSONAL REPRESENTATIVE, & LYNNETTE FINNEGAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
JOSEPH W. NEGA, JUDGE.
This case was called from the calendar for trial on August 14, 2023, and August 15, 2023, at the Special Session of the Court in Indianapolis, Indiana. The parties appeared and were heard, and the case was submitted on August 15, 2023.
Accordingly, it is
ORDERED that on or before December 11, 2023, the parties shall file Simultaneous Opening Briefs, with a page limitation of seventy five pages, not including the title page, table of contents, table of authorities, and certificate of service. This limitation likewise does not include any proposed findings of fact. It is further
ORDERED that on or before February 9, 2024, the parties shall file Simultaneous Answering Briefs, with a page limitation of fifty pages, not including the title page, table of contents, table of authorities, and certificate of service. This limitation likewise does not include any objections to proposed findings of fact. All briefs shall conform to the requirements of Rule 151, Tax Court Rules of Practice and Procedure.