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Horner v. Comm'r of Internal Revenue

United States Tax Court
Aug 7, 2023
No. 22493-19 (U.S.T.C. Aug. 7, 2023)

Opinion

22493-19

08-07-2023

JOHN D. HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

EMIN TORO JUDGE

On January 30, 2023, this case was called and recalled from the Court's Kansas City, Missouri, trial session for a Pretrial Conference. The case was later recalled on January 31, 2023, and February 1, 2023. Petitioner and counsel for respondent appeared and were heard. As discussed during the hearing and agreed to by the parties, the parties were not ready for trial at that time. To give the parties additional time to exchange documents and engage in possible settlement discussions, the Court, among other things, continued this case and retained jurisdiction.

On July 28, 2023, respondent filed a Status Report (Doc. 125). On August 1, 2023, petitioner filed a Status Report (Doc. 126) along with an Affidavit in Support of Status Report (Doc. 127). Upon due consideration, it is hereby

ORDERED that, on or before September 21, 2023, the parties shall file with the Court a joint status report (or, if that is not expedient, then separate reports) describing the status of the case.

Petitioner is advised that evidentiary materials are not filed with the Court at this stage of the proceedings. Rather, they should be exchanged with counsel for the Internal Revenue Service (IRS) as part of the pre-trial process and then either made part of the parties' stipulations or introduced at trial in accordance with the Court's Rules and standing pretrial order, if the case has not been settled before then.


Summaries of

Horner v. Comm'r of Internal Revenue

United States Tax Court
Aug 7, 2023
No. 22493-19 (U.S.T.C. Aug. 7, 2023)
Case details for

Horner v. Comm'r of Internal Revenue

Case Details

Full title:JOHN D. HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 7, 2023

Citations

No. 22493-19 (U.S.T.C. Aug. 7, 2023)