Opinion
286-21
02-24-2022
Curtis K. Kadau & Lori A. Kadau Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Christian N. Weiler Judge
This case is calendared for trial on the Court's March 28, 2022, Tampa, Florida trial session. On February 18, 2022, the parties filed a Joint Motion for Continuance of trial. This case involves the proposed disallowance of insurance deductions for micro-captive premiums in which the captive issues in this case are significant and complex. The parties would like additional time to engage in settlement discussions and/or adequately prepare this case for trial. Respondent's believes that these types of cases require approximately one week of trial time.
Upon due consideration, it is
ORDERED that the parties' Joint Motion for Continuance is granted and this case is stricken for trial from the Court's March 28, 2022, Tampa, Florida trial session and is continued. It is further
ORDERED that, on or before August 22, 2022, the parties shall submit a proposed stipulated decision or file a joint report (or separate reports, if preferred) regarding the then- present status of this case. It is further
ORDERED that the undersigned retains jurisdiction over this case.