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Gerhaedt v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 11127-20 (U.S.T.C. Nov. 29, 2022)

Opinion

11127-20 11128-20 11129-20 11146-20

11-29-2022

GLADYS L. GERHAEDT, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro Judge

On November 29, 2022, petitioners filed in docket Number 11127-20 a Motion to Extend Time to File Response to Respondent's Opening Brief. Petitioners' counsel requests that the date of the response to respondent's opening brief be extended to December 10, 2022. The Motion provides that "[t]his delay was not foreseeable and not the result of negligence on the part of [p]etitioner or their counsel. It is due to an unanticipated and emergency health crisis of [p]etitioner." Petitioners' Motion further states: "It is unknown whether Respondent's oppose [sic] Petitioners' request."

Rule 50(a) requires that any motion filed with the Court "shall show that prior notice thereof has been given to each other party or counsel for each other party and shall state whether there is any objection to the motion. If a motion does not include such a statement, the Court will assume that there is an objection to the motion."

Petitioners' Motion does not explain whether petitioners provided notice of the motion to respondent or, if they did, when they did so. The Motion's statement that "It is unknown whether Respondent's oppose [sic] Petitioners' request" offers no basis for the Court to evaluate petitioners' compliance with Rule 50(a). In view of the foregoing, "the Court will assume that there is an objection to the motion." And in view of that assumption, the Court will deny Petitioners' Motion without prejudice to its renewal. Any renewed motion shall state with particularity petitioners' efforts to comply with Rule 50(a) and, if available, respondent's response to those efforts.

We further note that even though these cases are consolidated, petitioners' motion was only filed in docket Number 11127-20. The Court will direct the Clerk of the Court to file a copy of the motion in the member cases.Upon due consideration, it is hereby

ORDERED that the Clerk of the Court shall file a copy of petitioners' Motion to Extend Time to File Response to Respondent's Opening Brief filed November 29, 2022, in docket Number 11127-20 in docket Numbers 11128-20,11129-20, and 11146-20. It is further

ORDERED that petitioners' Motion to Extend Time to File Response to Respondent's Opening Brief filed November 29, 2022, is denied without prejudice to petitioners' right to renew.


Summaries of

Gerhaedt v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 11127-20 (U.S.T.C. Nov. 29, 2022)
Case details for

Gerhaedt v. Comm'r of Internal Revenue

Case Details

Full title:GLADYS L. GERHAEDT, ET AL., Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 11127-20 (U.S.T.C. Nov. 29, 2022)