Opinion
16923-16
10-05-2021
Kyle D. Simpson & Christen Simpson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Courtney D. Jones Judge
On September 22, 2021, petitioners filed Proposed Trial Exhibits (docket entry no. 85) 500-P to 504-P, which include the same proposed trial exhibits filed by petitioners on September 23, 2021, as First Amended Proposed Trial Exhibits (docket entry no. 86). Further, on September 27, 2021, respondent filed an unopposed Motion for Substitution of Exhibit (docket entry no. 93), for the purpose of substituting Exhibit 105-J of the second supplemental stipulation of facts (docket entry no. 77). The motion states that the parties discovered that the document currently filed as Exhibit 105-J in the second supplemental stipulation of facts was not the intended document, but was instead a mislabeled copy of the document filed as Exhibit 106-J. Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Substitution of Exhibit (docket entry no. 93) filed on September 27, 2021, is granted in that the Clerk of the Court is directed to substitute trial Exhibit 105-J of the second supplemental stipulation of facts, for Exhibit 105-J, attached to respondent's aforementioned motion. It is further
ORDERED that petitioners Proposed Trial Exhibits (docket entry no. 85) filed on September 22, 2021, is hereby deemed stricken from the record in this case. It is further
ORDERED that petitioners' First Amended Proposed Trial Exhibits (docket entry no. 86), is retitled as petitioners' Proposed Trial Exhibits.
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