Opinion
25987-21L 30551-21L
11-14-2022
JOHN E. ROGERS & FRANCES L. ROGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ELIZABETH A. COPELAND, JUDGE.
These consolidated cases were originally calendared for trial at the Trial Session of the Court which commenced on May 23, 2022, in Chicago, Illinois. By Order of the Court dated March 29, 2022, these cases were continued with jurisdiction retained by this Division of the Court.
On October 3, 2022, petitioner filed with the Court a Motion for Leave to File Second Amendment to Petition (Index No. 20), and concurrently therewith filed a Second Amendment to Petition (Index No. 21), identical documents, in the lead case (Docket No. 25987-21L) only.
Note that index numbers in this Order, unless otherwise specified, relate to the docket record in the lead case (i.e., Docket No. 25987-21L). For example, Petitioners' Motion for Leave to File Second Amendment to Petition, filed November 3, 2022, can be found in the docket record as Index No. 22 in Docket No. 25987-21L, but as Index No. 17 in Docket No. 30551-21L.
On November 1, 2022, the Court held a telephonic conference call with the parties. Petitioner John Rogers indicated to the Court that he had not meant to file two identical documents, and that his intention was to file a motion and lodge the amendment to petition. Respondent indicated to the Court that there would be no objection to petitioners' motion.
On November 3, 2022, petitioners filed with the Court in both dockets a Motion for leave to File Second Amendment to Petition, and concurrently therewith lodged a Second Amendment to Petition. The Court will strike petitioners' original documents filed only in the lead case at Index Nos. 20 and 21 (Docket No. 25987-21L). The Court will retitle petitioners' November 3, 2022, filings and grant petitioners' motion.
Upon due consideration, and for cause, it is
ORDERED that petitioners' Motion for Leave to File Second Amendment to Petition and petitioners' Second Amendment to Petition, both filed with the Court on October 3, 2022 (in Docket No. 25987-21L only), are stricken from the record of this case. It is further
ORDERED that Petitioners' Motion for Leave to File Second Amendment to Petition, filed with the Court on November 3, 2022, is retitled as "Motion for Leave to File Amendment to First Amended Petition" (Index No. 22 in Docket 25987-21L and Index No. 17 in Docket 30551-21L). It is further
ORDERED that Petitioners' Second Amendment to Petition, filed with the Court on November 3, 2022, is retitled and lodged as the "Amendment to First Amended Petition" (Docket Index No. 23 in Docket 25987-21L and Index No. 18 in Docket 30551-21L). It is further
ORDERED that Petitioners' Motion for Leave to File Amendment to First Amended petition, filed with the Court on November 3, 2022, is granted and the petitions are so amended with the Amendment to First Amended Petition being filed as of the date of this Order.