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.