Opinion
23766-18 23769-18 23776-18 23842-18
11-12-2021
Inderpal S. Kanwal & Harpreet K. Kanwal, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
David Gustafson, Judge
On October 29, 2021, the parties filed in each of these consolidated cases a First Stipulation of Facts, consisting of paragraphs numbered 1 through 101. On the same date they filed in each case a joint status report that states they "anticipate[d] filing a Second Stipulation of Facts and their respective cross-motions for summary judgment no later than November 17, 2021." On November 9, 2021, they filed in each case a Second Stipulation of Facts (Doc. 28), consisting of paragraphs numbered 1 through 3. The Court appreciates the parties' work reflected in these filings and commends their cooperation in developing the cases.
It is
ORDERED that in each case the Second Stipulation of Facts (Doc. 28), because the numbering of its paragraphs results in numbers that duplicate those in the First Stipulation of Facts, is deemed stricken, and that the parties shall file a revised Second Stipulation of Facts the paragraph numbers of which are sequential after the First Stipulation of Facts. If the parties hereafter file any additional stipulations, then they shall number the paragraphs therein sequentially after the previously filed stipulations. It is further
ORDERED that, when the parties file their cross-motions for summary judgment (now anticipated by November 17, 2021), they shall also file in each case a joint status report that shall state their recommendations for a briefing schedule for these motions. (The November 17 date is not a deadline imposed by the Court, and if the correction required above will make that date inconvenient, then the parties may agree between themselves, without further order by the Court, about the date on which they will file their motions).