Opinion
13818-22S
01-31-2023
STEPHEN T. GILCHRIST & KENDALL V. GILCHRIST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
On December 27, 2022, docket entry 9, the parties filed a Proposed Stipulated Decision for the Court's review. This Proposed Stipulated Decision is inaccurate, and the Court cannot accept this document. Therefore, the Court will strike the Proposed Stipulated Decision, filed December 27, 2022, at docket entry 9.
This case was called and recalled from the calendar at the remote Birmingham, Alabama Trial Session of the Court on January 30, 2023. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and indicated that a corrected Proposed Stipulated Decision had been sent to petitioners' counsel.
On January 30, 2023, docket entry 10, the parties filed anew a Proposed Stipulated Decision. The Court will accept and enter the parties Proposed Stipulated Decision, filed January 30, 2023, docket entry 10.
After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the parties' Proposed Stipulated Decision, filed on December 27, 2022, docket entry 9, is stricken from the Court's record in this case.