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Garcia Dental Inc. v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 16733-18 (U.S.T.C. Aug. 22, 2022)

Opinion

16733-18

08-22-2022

GARCIA DENTAL INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Cary Douglas Pugh Judge

On November 19, 2020, the parties filed a joint Motion for Continuance advising that this case was susceptible to settlement. We granted the motion, and this case was stricken from the Court's February 1, 2021, San Diego, California trial session and continued. After a series of uninformative cookie-cutter status reports indicating that the parties were working together toward resolution, we issued an Order on January 11, 2022, setting this case for trial at the Court's February 28, 2022, San Diego, California trial session.

On February 7, 2022, the parties filed separate Status Reports advising that they reached a basis of settlement and requesting this case be continued to allow time to execute a Stipulation of Settled Issues and prepare stipulated decision documents. On February 8, 2022, we continued this case from the February 28, 2022, trial session and directed the parties to file status reports or submit stipulated decision documents by April 11, 2022. As evidenced by the three status reports filed since then, the parties again lapsed into a pattern of filing uninformative status reports asking that we again extend deadlines, without offering any explanation for their (repeated) request for additional time, or any indication that the additional time is being used productively.

Upon due consideration and for cause, it is

ORDERED that, on or before October 17, 2022, the parties shall file further reports or submit proposed stipulated decision documents to the Court.

The parties are advised that if they are unable to demonstrate additional progress toward resolution of this case without trial, this case will be set for trial at an upcoming trial proceeding of the Court.


Summaries of

Garcia Dental Inc. v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 16733-18 (U.S.T.C. Aug. 22, 2022)
Case details for

Garcia Dental Inc. v. Comm'r of Internal Revenue

Case Details

Full title:GARCIA DENTAL INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 22, 2022

Citations

No. 16733-18 (U.S.T.C. Aug. 22, 2022)