Opinion
3888-23
04-22-2024
WILLIAM R. HORBATT & SHIRLEY W. HORBATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case, along with lead consolidated case (Docket No. 5539-21), were continued from the Court's April 8, 2024, Trial Session in New York, New York and this Division of the Court retained jurisdiction by Order dated March 21, 2024.
On February 9, 2024, Petitioners filed with the Court a Motion for Leave to Amend Petition (Motion). On April 2, 2024, Petitioners lodged with the Court an Amendment of Petition as directed by an Order of the Court dated March 21, 2024. For the reasons stated in that March 21, 2024, Order the Court will grant Petitioners' Motion.
For cause, it is
ORDERED that Petitioners' Motion for Leave to Amend Petition, filed with the Court on February 9, 2024, is granted. It is further
ORDERED that Petitioners' Amendment of Petition, lodged with the Court on April 2, 2024, is filed as of the date of this Order. It is further
ORDERED that Petitioners' Amendment of Petition shall be retitled as "First Amendment to Petition".