Opinion
15054-21 4970-22
06-08-2023
ANA M. FRANKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
These cases are set for trial at a remote Special Trial Session scheduled to commence on Tuesday, June 20, 2023, at 10:00 a.m. CT (11:00 a.m. ET), where Birmingham, Alabama is listed as the place of trial for this remote Special Session.
On June 6, 2023, the Court held a telephonic conference with the parties to discuss issues concerning the parties' preparation for the upcoming Special Session, including their Pretrial Memoranda that have been previously filed.
The parties have colloquially presented facts in their pleadings that suggest, but have not directly addressed, whether Ms. Franklin's legal and accounting fees, reported on Schedule C of her 2018 return, were incurred in connection with claims originating from petitioner's duties and responsibilities as Sheriff of Morgan County, Alabama. The parties are ordered to amend their pretrial memoranda to address whether the legal and accounting fees at issue in Docket No. 4970-22 are potentially deductible under the origin-of-claim doctrine, as articulated in United States v. Gilmore, 372 U.S. 39 (1963), Commissioner v. Tellier, 383 U.S. 687 (1966), Kelly v. Commissioner, T.C. Memo. 1999-69, and related cases.
After due consideration, and for cause, it is
ORDERED that, on or before June 16, 2023, the parties shall file Amended Pretrial Memoranda addressing the issues described above.