Opinion
25899-17
10-01-2021
Gayle Gaston Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
L. Paige Marvel Judge
On September 2, 2021, the Court issued its Memorandum of Findings of Fact and Opinion (T.C. Memo. 2021-107) in this case. On September 30, 2021, petitioner filed a Motion for Reconsideration of Findings or Opinion Pursuant to Rule 161 and a Declaration of Nicholas J. White, Esq. in Support of Motion for Reconsideration of Findings or Opinion Pursuant to Rule 161. Upon due consideration and for cause, it is
ORDERED that, on or before October 22, 2021, respondent shall file a response to petitioner's motion for reconsideration of findings or opinion.
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