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Patel v. Comm'r of Internal Revenue

United States Tax Court
Sep 13, 2024
No. 24344-17 (U.S.T.C. Sep. 13, 2024)

Opinion

24344-17 11352-18 25268-18

09-13-2024

SUNIL S. PATEL AND LAURIE MCANALLY PATEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones Judge

On August 30, 2024, Non-Party National Association of Manufacturers filed a Motion for Leave to File Amicus Curiae Brief and lodged on the Court's record an Amicus Curiae Brief. Thereafter, on September 3, 2024, Non-Party National Association of Manufacturers filed a second Motion For Leave to File an Amicus Curiae Brief in Support of Neither Party and lodged on the Court's record the Brief of the National Association of Manufacturers as Amicus Curiae in Support of Neither Party. By Order dated September 4, 2024, the Court granted Non-Party National Association of Manufacturers' Motion for Leave to File Amicus Curiae Brief filed on August 30, 2024 and filed the corresponding brief. The Motion for Leave and Amicus Brief filed on September 3, 2024, are identical to the Motion for Leave already granted and the Amicus Brief already filed on the Court's record. The August 30 filings will stay on the Court's record, but the Court will strike the duplicates.

For cause, it is

ORDERED that the Motions for Leave to File an Amicus Curiae Brief in Support of Neither Party, filed by Non-Party National Association of Manufacturers on September 3, 2024 (Doc. 402 of Docket No. 24344-17, Doc. 395 of Doc. 11352-18, Doc. 387 of Doc. 25268-18) are denied. It is further

ORDERED that the lodged amicus briefs at Doc. 403 of Docket No. 24344-17, Doc. 396 of Docket No. 11352-18, and Doc. 388 of Docket No. 25268-18 are stricken from the Court's record in this case. It is further

ORDERED that, in addition to regular service, the Clerk shall serve a copy of this Order on counsel for the Amicus:

Michael Desmond
Gibson, Dunn & Crutcher LLP
333 South Grand Avenue
Los Angeles, CA 90071-3197


Summaries of

Patel v. Comm'r of Internal Revenue

United States Tax Court
Sep 13, 2024
No. 24344-17 (U.S.T.C. Sep. 13, 2024)
Case details for

Patel v. Comm'r of Internal Revenue

Case Details

Full title:SUNIL S. PATEL AND LAURIE MCANALLY PATEL, Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Sep 13, 2024

Citations

No. 24344-17 (U.S.T.C. Sep. 13, 2024)