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Horbatt v. Comm'r if Internal Revenue

United States Tax Court
Aug 1, 2024
No. 5539-21 (U.S.T.C. Aug. 1, 2024)

Opinion

5539-21 3888-23

08-01-2024

WILLIAM R. HORBATT & SHIRLEY W. HORBATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland Judge

These consolidated cases were calendared for trial on April 8, 2024, at the Trial Session of the Court in New York, New York. By Order of the Court dated March 21, 2024, these consolidated cases were continued sua sponte, and jurisdiction was retained by this Division of the Court.

On February 9, 2024, Petitioners filed with the Court a Motion for Leave to File First Amendment to Petition in Docket No. 3888-23 only. On March 21, 2024, the Court issued an Order continuing these cases and providing Petitioners time to perfect their Motion for Leave to File First Amendment by lodging a First Amendment to Petition. On April 2, 2024, Petitioners lodged with the Court a First Amendment to Petition in Docket No. 3888-23 only. The Court issued an Order on April 22, 2204, granting Petitioners' Motion and filing the First Amendment to Petition in Docket No. 3888-23. On May 23, 2024, Respondent filed with the Court an Answer to Amendment to Petition.

These consolidated cases are ripe for further adjudication and the Court will schedule them for trial during this Division of the Court's Trial Session scheduled to commence on December 9, 2024, in New York, New York.

For cause, it is

ORDERED that these consolidated cases are scheduled for trial during calendar call on December 9, 2024, at 10:00 a.m. ET during the Trial Session of the Court taking place at the Alexander Hamilton U.S. Custom House, One Bowling Green, Courtroom 610, 6th Floor, New York, New York 10004. It is further

ORDERED that the Clerk of Court shall serve on the parties: (1) a copy of this Order; and, (2) a copy of the Standing Pretrial order for December 9, 2024, Trial Session of the Court in New York, New York.


Summaries of

Horbatt v. Comm'r if Internal Revenue

United States Tax Court
Aug 1, 2024
No. 5539-21 (U.S.T.C. Aug. 1, 2024)
Case details for

Horbatt v. Comm'r if Internal Revenue

Case Details

Full title:WILLIAM R. HORBATT & SHIRLEY W. HORBATT, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 1, 2024

Citations

No. 5539-21 (U.S.T.C. Aug. 1, 2024)