Langlois v. Comm'r of Internal Revenue

Full title: THOMAS W. LANGLOIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Apr 20, 2022

No. 6527-18 (U.S.T.C. Apr. 20, 2022)

Opinion

6527-18

04-20-2022

THOMAS W. LANGLOIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patrick J. Urda, Judge

ORDER

Patrick J. Urda, Judge

This case is currently set for further trial at the Court's remote Chicago, Illinois special session, scheduled to begin on April 22, 2022. During the partial trial on April 13, 2022, the Commissioner orally moved to strike certain documents that were duplicative or had documents superseding it. At the time, petitioner Thomas W. Langlois indicated that he had no objection. The Court took the motion under advisement so that it could examine the documents at issue.

The Court has now done so, concluding that the unopposed motion is well-grounded with one exception. Specifically, the Commissioner asserted that Document 206 was duplicative of Document 216. Our review of these two documents, however, suggests that they are not duplicative, and we will accordingly deny the motion to strike with respect to Document 206, with the understanding that the Commissioner may move to strike it should other grounds become apparent. Upon review of the record, it is

ORDERED that the Commissioner's oral motion to strike, made April 13, 2022, is denied in part in so far as it relates to Exhibit 644-P (Doc. 206). The Commissioner may make an oral motion to strike Exhibit 644-P (Doc. 206) at the Court's further trial as he deems necessary. It is further

ORDERED that the Commissioner's oral motion to strike, made April 13, 2022, is granted in part in that the following exhibits are hereby stricken from the Court's record:

Exh. 525-P (Doc. 70)	Exh. 590-P (Doc. 136)	Exh. 624-P (Doc. 173)	Exh. 646-P (Doc. 208)
Exh. 536-P (Doc. 81)	Exh. 600-P (Doc. 149)	Exh. 625-P (Doc. 174)	Exh. 647-P (Doc. 209)
Exh. 551-P (Doc. 96)	Exh. 619-P (Doc. 168)	Exh. 626-P (Doc. 175)	Exh. 648-P (Doc. 210)
Exh. 559- (Doc. 104)	Exh. 620-P (Doc. 169)	Exh. 627-P (Doc. 176)	Exh. 649-P (Doc. 211)
Exh. 573-P (Doc. 118)	Exh. 621-P (Doc. 170)	Exh. 628-P (Doc. 177)	Exh. 650-P (Doc. 212)
Exh. 577-P (Doc. 122)	Exh. 622-P (Doc. 171)	Exh. 629-P (Doc. 178)	Exh. 655-P (Doc. 217)
Exh. 579-P (Doc. 124)	Exh. 623-P (Doc. 172)	Exh. 630-P (Doc. 179)	Exh. 656-P (Doc. 218)