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Rogers v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2022
No. 25987-21L (U.S.T.C. Mar. 29, 2022)

Opinion

25987-21L 30551-21L

03-29-2022

John Edward Rogers and Frances L. Rogers, et al, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland Judge

These consolidated cases are calendared for trial at the Trial Session of the Court scheduled to commence on May 23, 2022, in Chicago, Illinois.

Docket No. 25987-21L

In Docket No. 25987-21L the following filings were made: On March 11, 2022, Petitioner John Rogers filed a Motion to Proceed Remotely (Docket Index No. 10), with no objection by Respondent. On March 15, 2022, Mr. Rogers filed a motion titled Second Amendment to Petition (Docket Index No. 11) which should more properly be titled "Motion for Leave to File First Amended Petition." On March 17, 2022, Mr. Rogers filed a document titled Motion for Leave to File First Amendment to Petition (Docket Index No. 12) which is actually not a motion but duplicates the document lodged the same day titled on the second page as First Amended Petition (Docket Index No. 13).

Docket No. 30551-21L

In Docket No. 30551-21L the following filings were made: On March 11, 2022, Petitioner's counsel filed a Motion to Proceed Remotely (Docket Index No. 8), with no objection by Respondent. On March 17, 2022, Petitioner's Counsel filed a Motion for Leave and First Amendment to Petition that will be retitled as "Motion for Leave to File First Amended Petition" (Docket Index No. 9), and on the same day lodged the First Amended Petition (Docket Index No. 10).

The Court will retitle the various filings to correct the errors, strike the duplicative filing, and accommodate the request to proceed remotely by removing the case from the Chicago in-person calendar and retaining jurisdiction until such time as a remote proceeding can be scheduled.

After due consideration, and for cause, it is hereby

ORDERED that Petitioner's Motion titled Second Amendment to Petition, for Docket No. 25987-21L is retitled as "Motion for Leave to File First Amended Petition" (Docket Index No. 11). It is further

ORDERED that Petitioner's Motion for Leave to File First Amendment to Petition for Docket No. 25987-21L at Docket Index No. 12 is stricken as a duplicative filing. It is further

ORDERED that Petitioner's First Amendment to Petition for Docket No. 25987-21L is retitled and lodged as the "First Amended Petition" (Docket Index No. 13). It is further

ORDERED that Petitioner's Motion for Leave to File First Amendment Petition for Docket No. 30551-21L be retitled as "Motion for Leave to File First Amended Petition" (Docket Index No. 9). It is further

ORDERED that Petitioner's First Amendment to Petition for Docket No. 30551-21L is retitled and lodged as the "First Amended Petition" (Docket Index No. 10). It is further

ORDERED that these cases are stricken for trial from the Court's May 23, 2022, Chicago, Illinois, Trial Session and this case is continued with jurisdiction retained by this Division of the Court. It is further

ORDERED that respondent, on or before May 9, 2022, shall file with the Court a response to Petitioners' Motion[s] for Leave to File First Amended Petition.


Summaries of

Rogers v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2022
No. 25987-21L (U.S.T.C. Mar. 29, 2022)
Case details for

Rogers v. Comm'r of Internal Revenue

Case Details

Full title:John Edward Rogers and Frances L. Rogers, et al, Petitioner v…

Court:United States Tax Court

Date published: Mar 29, 2022

Citations

No. 25987-21L (U.S.T.C. Mar. 29, 2022)