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Manente v. Comm'r of Internal Revenue

United States Tax Court
May 15, 2024
No. 12570-23 (U.S.T.C. May. 15, 2024)

Opinion

12570-23

05-15-2024

VITO MANENTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro Judge.

This case is currently calendared for trial during the Court's June 3, 2024, New York, New York, trial session.

On April 16, 2024, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established pursuant to Rule 91(f), Tax Court Rules of Practice and Procedure (Doc. 13). Respondent requested that petitioner show cause why the facts and evidence set forth in respondent's proposed Stipulation of Facts marked as Exhibit A to respondent's Motion together with exhibits should not be accepted as established for the purpose of this case. By Order served April 18, 2024, petitioner was directed to show cause on or before May 8, 2024, why paragraphs 1-8 in respondent's proposed stipulation of facts and evidence marked as Exhibit A together with the exhibits should not be deemed admitted for the purpose of this case.

On April 20, 2024, petitioner filed a Motion to Withdraw Case (Doc. 15).

On May 8, 2024, this case was called from the Court's Washington, D.C., remote special hearing session. Both petitioner and counsel for respondent appeared and were heard. Petitioner made an oral Motion for Continuance. Respondent did not object to the granting of a continuance.

Upon due consideration, and for cause appearing more fully in the transcript of the proceedings, it is hereby

ORDERED that, based on the representations made by petitioner during the remote hearing, petitioner's Motion to Withdraw Case (Doc. 15) filed April 20, 2024, is hereby deemed withdrawn. It is further

ORDERED that the Court's April 18, 2024, Order to Show Cause is held in abeyance pending further Order of the Court. It is further

ORDERED that petitioner's oral Motion for Continuance is granted in that this case is stricken from the June 3, 2024, New York, New York, trial session, and the parties are excused from appearing at the calendar call on June 3, 2024. It is further

ORDERED that, on or before July 3, 2024, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document. It is further

ORDERED that jurisdiction of this case is retained by the undersigned judge.


Summaries of

Manente v. Comm'r of Internal Revenue

United States Tax Court
May 15, 2024
No. 12570-23 (U.S.T.C. May. 15, 2024)
Case details for

Manente v. Comm'r of Internal Revenue

Case Details

Full title:VITO MANENTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 15, 2024

Citations

No. 12570-23 (U.S.T.C. May. 15, 2024)