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Supinger v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2021
No. 10957-20 (U.S.T.C. Oct. 18, 2021)

Opinion

10957-20

10-18-2021

Jack Donald Supinger Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

David Gustafson Judge

This case was called for trial from the Court's Columbia, South Carolina, remote trial session. On October 1, 2021, and October 4, 2021, respondent filed proposed trial exhibits that were not numbered at docket entries Nos. 14, 16, and 17. On October 4, 2021, petitioner filed proposed trial exhibits that were not sequentially numbered at docket entry No. 15, including (at pages 7-224) a document titled "Self-Assessment". On October 4, 2021, the Court held a trial during which it numbered the parties' proposed trial exhibits with sequential numbering at docket entries No. 23 through No. 34.

Because the parties' proposed trial exhibits at docket entries Nos. 14, 15, 16, 17, filed October 4, 2021, are not sequentially numbered, the Court will strike them from the record and rely on the parties' properly numbered proposed trial exhibits at docket entries Nos. 23 through 34. We will also recharacterize petitioner's "Self-Assessment" document (at docket entry No. 15, pp. 7-224) and shall file that document as a petitioner's supplemental pretrial memorandum. Accordingly, it is

ORDERED that the parties' proposed trial exhibits filed October 1, 2021, and October 4, 2021, at docket entries No. 14, 15, 16, 17 are hereby stricken from the Court's record in this case. It is further

ORDERED that petitioner's document titled "Self-Assessment" (docket entry No. 15 at pages 7-224) filed October 4, 2021, shall be recharacterized and filed as petitioner's supplemental pretrial memorandum.


Summaries of

Supinger v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2021
No. 10957-20 (U.S.T.C. Oct. 18, 2021)
Case details for

Supinger v. Comm'r of Internal Revenue

Case Details

Full title:Jack Donald Supinger Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Oct 18, 2021

Citations

No. 10957-20 (U.S.T.C. Oct. 18, 2021)