Opinion
7718-20
01-26-2022
Paul M. Mann & Carolyn S. Mann Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro, Judge.
On December 27, 2021, petitioners filed a Motion to Shift Burden of Proof (Doc. 24). On January 7, 2022, respondent filed a Response to Petitioners' Motion to Shift the Burden of Proof.
On January 24, 2022, this case was called from the calendar during the Court's January 24, 2022, Houston, Texas, remote trial session. Counsel for both petitioners and respondent appeared and were heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that, on or before February 23, 2022, 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 petitioners' Motion to Shift Burden of Proof will be held in abeyance. It is further
ORDERED that jurisdiction of this case is retained by the undersigned judge.