Opinion
1829-17
06-23-2022
MICHAEL A. FIUMARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
On June 13, 2022, counsel for respondent filed a Motion to Take Judicial Notice of Facts and Documents Regarding Alzheimer's Disease and a Motion to Take Judicial Notice of The Handbook on Client Trust Accounting For California Attorneys. On June 14, 2022, petitioner filed an Opposition to Respondent's Motion in Limine for both Judicial Notices.
On June 16, 2022, the Court held an Oral Status Report hearing with respect to the current status of this matter and pending motions. Petitioner and counsel for respondent appeared and was heard. After presentation of their respective positions, the parties agreed to discuss drafting limiting language to reach agreement in order to stipulate to The Handbook on Client Trust Accounting For California Attorneys. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Take Judicial Notice of Facts and Documents Regarding Alzheimer's Disease is denied. It is further
ORDERED that respondent's Motion to Take Judicial Notice of The Handbook on Client Trust Accounting For California Attorneys is taken under advisement.