Opinion
26889-16 26890-16 26891-16 21033-18 21034-18 21035-18 24708-21L 381-22L 5442-22L
07-06-2023
NORTHERN CALIFORNIA SMALL BUSINESS ASSISTANTS INC., ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
These cases are calendared for trial on the Court's August 28, 2023, San Francisco, California Special Session.
Pending before the Court is petitioners' Motion for Continuance, filed June 29, 2023.
These consolidated cases have been pending for many years. Petitioners' Motion for Continuance would further delay any resolution. While we are sympathetic to the illness of prior counsel and Ms. Frank, these cases should not languish. We also realize petitioners have failed to prepare properly. However, in an attempt to make progress, and hopefully lead these cases to resolution, we will limit a continuance which we grant to certain dockets, and set for trial in other dockets. This will be based primarily on substantiation questions which would only be made more difficult by the passage of time. Accordingly, it is
ORDERED that the Court's Order served June 30, 2023, is amended in that respondent is no longer required to file a response to petitioners' Motion for Continuance. It is further
ORDERED that petitioners' Motion for Continuance is granted in part in that Docket Nos. 21033-18, 21034-18, 21035-18, 24708-21L, 381-22L, and 5442-22L are hereby bifurcated and continued from the initial Special Session and will be set on a later trial session. These dockets will have a pretrial conference at the conclusion of the trial in the first three remaining dockets. The stipulations of facts and motions made in the consolidated cases remain applicable to the entire consolidated group. Petitioners' Motion for Continuance is denied in all other respects. It is further
ORDERED that Docket Nos. 26889-16, 26890-16 and 26891-16 remain set for trial on the above-referenced Special Session.