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Peck Enters. v. Comm'r of Internal Revenue

United States Tax Court
Jan 22, 2024
No. 12314-23L (U.S.T.C. Jan. 22, 2024)

Opinion

12314-23L

01-22-2024

PECK ENTERPRISES INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

L. Paige Marvel, Judge.

This case is calendared for trial at the Court's March 18, 2024, Oklahoma City, Oklahoma, trial session.

On December 12, 2023, respondent timely filed with the Court a Notice of Filing of the Administrative Record (Index 11), a Certificate as to the Genuineness of the Administrative Record (Index 12), and the Administrative Record with attachments (Index 13). On January 17, 2024, respondent filed a document titled Motion for Leave to File Out of Time First Supplement to Administrative Record (Index 16) and lodged a document titled First Supplement to Administrative Record (Index 17). Because the cover pages bear different titles than the second page of the actual documents, the Court will retitle them and and order petitioner to file a response. Upon due consideration, it is

ORDERED that respondent's Motion for Leave to File Out of Time First Supplement to Administrative Record, filed January 17, 2024, is recharacterized as a Motion for Leave to File Motion to Complete or Supplement the Administrative Record. It is further

ORDERED that respondent's lodged First Supplement to Administrative Record, filed January 17, 2024, is recharacterized and lodged as a Motion to Complete or Supplement the Administrative Record. It is further

ORDERED that on or before February 8, 2024, petitioner shall file a response to respondent's Motion for Leave to File Motion to Complete or Supplement the Administrative Record.


Summaries of

Peck Enters. v. Comm'r of Internal Revenue

United States Tax Court
Jan 22, 2024
No. 12314-23L (U.S.T.C. Jan. 22, 2024)
Case details for

Peck Enters. v. Comm'r of Internal Revenue

Case Details

Full title:PECK ENTERPRISES INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 22, 2024

Citations

No. 12314-23L (U.S.T.C. Jan. 22, 2024)