Opinion
11109-18 11153-18
05-14-2024
MICHAEL C. GIAMBRONE, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
On April 18, 2024, the Court issued a Memorandum Opinion (T.C. Memo 2024-47) in these cases.
On May 7, 2024, petitioners filed two unopposed motions for extension of time to June 17, 2024 to file motion for reconsideration. [Docs. 106, 107. After reviewing the motions, they appear substantively the same. The only difference is the caption on each of these documents. The caption on Doc. 106 reflects "William Giambrone, et al." along with both docket numbers and Doc. 107 reflects "Michael Giambrone" listing both docket numbers. Rule 141 states that "the caption of all documents subsequently filed in consolidated cases shall include all of the docket numbers arranged in chronological order, but may include only the name of the oldest case with an appropriate indication of other parties." Since the lead case in this group of consolidated cases is captioned Michael C. Giambrone, we will use the motion with that caption and strike the other motion from the record in these cases.
"Doc." references are to the documents compiled in the lead case, Docket No. 11109-18, unless otherwise indicated, as numbered by the Clerk of this Court. Rule references are to the Tax Court Rules of Practice and Procedure.
Accordingly, it is
ORDERED that petitioners' motion for extension of time to June 17, 2024 to file motion for reconsideration captioned "William Giambrone, et al." shall be deemed stricken from the Court's record. It is further
ORDERED that petitioners' motion for extension of time to June 17, 2024 to file motion for reconsideration is granted, and the time in which the parties may file a motion for reconsideration under Rule 161 is extended until June 17, 2024.