Opinion
6267-12 6801-12 6835-12 6836-12 6837-12 6838-12 19246-12 13553-13
01-11-2022
KEVIN A. SELLS, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
These consolidated cases were tried in October 2016 at a special session in Birmingham, Alabama. The opinion was issued in early 2021, but a key assumption in the opinion - that 26 CFR § 1.170A-14(g)(6)(ii) is a valid regulation - was recently upended by the Eleventh Circuit's opinion in Hewitt v. Commissioner. The parties spoke with the Court last week to set up a briefing schedule for reconsideration in light of Hewitt. It is therefore
ORDERED that on or before February 25, 2022 respondent shall file a response to petitioners' January 7, 2022 motion for reconsideration. It is also
ORDERED that on or before April 11, 2022 petitioner may file a reply to respondent's response.