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Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2022
No. 5191-20 (U.S.T.C. Mar. 1, 2022)

Opinion

5191-20

03-01-2022

Cory H. Smith Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Emin Toro Judge.

This case was calendared for trial during the Court's March 7, 2022, Dallas, Texas, trial session. By Order served February 9, 2022, the parties' joint motion for continuance was granted, the case was stricken from the March 7, 2022, trial session, and the undersigned judge retained jurisdiction. On February 7, 2022, petitioner filed a Motion for Leave to File Expert Report (Doc. 24).

Also on February 7, 2022, petitioner filed a document entitled Declaration of Terry Dwyer in Support of Motion for Leave to File Report (Doc. 25). The cover page of the document is labeled "Declaration of Terry Dwyer in Support of Motion for Leave to File Report," but the content is the Expert Report of Terry Dwyer. The Declaration should have been lodged and not filed.

Upon due consideration, it is hereby

ORDERED that petitioner's Declaration of Terry Dwyer in Support of Motion for Leave to File Report is recharacterized as petitioner's Expert Report of Terry Dwyer. It is further

ORDERED that the Clerk of the Court shall (1) change the docket entry for petitioner's Expert Report of Terry Dwyer filed February 7, 2022 (Doc. 25) to reflect that the document was lodged on February 7, 2022, and (2) add a cover page to petitioner's Expert Report of Terry Dwyer that bears an eLodged stamp of February 7, 2022. It is further

ORDERED that action on petitioner's Motion for Leave to File Expert Report will be held in abeyance until trial.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2022
No. 5191-20 (U.S.T.C. Mar. 1, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:Cory H. Smith Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Mar 1, 2022

Citations

No. 5191-20 (U.S.T.C. Mar. 1, 2022)