Opinion
453-17
11-17-2021
Gregory J. Podlucky & Karla S. Podlucky Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case was tried on October 5 and 7 during the Court's October 4, 2021, Los Angeles, California, trial session. The parties and witnesses appeared remotely via Zoomgov. At the conclusion of trial the Court directed the parties to file simultaneous opening briefs by December 21, 2021, and simultaneous answering briefs by February 21, 2022. On November 15, 2021, petitioners filed a Motion for Extension of Time requesting an additional 30 days to file their opening brief. Upon due consideration, it is
ORDERED that petitioners' Motion for Extension of Time, filed November 15, 2021, is granted in that the time within which the parties shall file their simultaneous opening briefs is extended to January 21, 2022, and the time within which the parties shall file their simultaneous answering briefs is extended to March 21, 2022.