Opinion
3823-19 4421-19
11-21-2023
ROYALTY MANAGEMENT INSURANCE COMPANY, LTD., ET AL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
These "micro-captive" insurance cases were tried between February 14 and 22, 2023, in Oklahoma City, Oklahoma. At the end of trial the Court set a briefing schedule, with simultaneous opening briefs due July 24, 2023, and simultaneous answering briefs due September 22, 2023. The Court directed that the parties' answering briefs "shall be confined to any opposition to the other party's proposed Findings of Fact." Specifically, we directed that there should be "no additional legal analysis in the answering briefs."
On September 21, 2023, respondent filed his simultaneous answering brief, which complied with the Court's instructions. On September 22, 2023, petitioners filed their simultaneous answering brief. The opening portion of their brief responds to the Commissioner's proposed findings of fact, as the Court directed. But the balance of the brief, starting at page 73 and captioned "Response to IRS' Argument," consists entirely of legal argument.
On November 13, 2023, respondent filed a Motion to Strike the latter portion of petitioners' answering brief. The DAWSON database system does not enable the Court to strike a portion of a filing. We will accordingly grant the Motion to Strike in that we will strike the entirety of petitioners' answering brief and direct them to submit an amended version that complies with the Court's post-trial instructions.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Strike, filed November 13, 2023, is granted in that petitioners' simultaneous answering brief, filed September 22, 2023, is stricken from the record of these consolidated cases. It is further
ORDERED that petitioners shall file, on or before December 11, 2023, an amended answering brief that complies with the Court's post-trial instructions.