Opinion
7327-20
03-24-2022
Arlin George Hatfield, III & Jennifer Marie Willis Hatfield Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
KATHLEEN KERRIGAN, JUDGE
On February 17, 2022, petitioners filed a motion to take judicial notice of Brushaber v. Union Pacific R. Co., 240 U.S. 1, (1916); a motion to take judicial notice of Flint v. Stone Tracy Co., 220 U.S. 107, (1911); a motion to take judicial notice of Stanton v. Baltic Mining Co., 240 U.S. 103, (1916); and a motion to take judicial notice of law in the Federal statutes. On March 22, 2022, respondent filed a response to petitioners' motions to take judicial notice.
Upon due consideration and for the reasons set forth in respondent's response, it is
ORDERED that petitioners' motion to take judicial notice at index no. 17 is denied. It is further
ORDERED that petitioners' motion to take judicial notice at index no. 18 is denied. It is further
ORDERED that petitioners' motion to take judicial notice at index no. 19 is denied. It is further
ORDERED that petitioners' motion to take judicial notice at index no. 20 is denied.