Opinion
17421-21S
04-22-2024
MICHAEL D. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
By Order dated October 26, 2022, docket entry 17, the Court continued this case from the October 31, 2022, Houston, Texas, Trial Session of the Court and retained jurisdiction.
Subsequently, the parties have filed the following documents that may be relied upon: (1) on October 17, 2022, docket entry 14, the parties filed a First Stipulation of Facts, consisting of paragraphs 1 through 6 and Exhibits 1-J through 4-J; (2) on November 14, 2022, docket entry 18, the parties filed with the Court a Stipulation of Settled Issues; (3) on February 28, 2024, docket entry 33, the parties filed a Second Stipulation of Facts consisting of paragraphs 7 through 20, with attached Exhibits 5-J through 15- J; and, (4) also on February 28, 2024, at docket entry 34, the parties filed a First Supplemental Stipulation of Settled Issues.
On March 20, 2024, docket entry 38, respondent filed a Status Report indicating that respondent explained the process for submitting the case as fully stipulated under Rule 122, Tax Court Rules of Practice and Procedure, to petitioner and requested thirty (30) days to file the appropriate documents with this Court. By Order dated March 29, 2024, docket entry 39, the Court directed the parties, on or before May 31, 2024, to submit decision documents, or a Joint Motion to Submit Case Pursuant to Tax Court Rule 122, or the parties to file a status report detailing the then-present status of the case.
On April 17, 2024, docket entry 41, the parties filed a Joint Motion to Submit Case Pursuant to Rule 122 which indicates the pleadings are closed, and the Parties are in agreement that this case does not require a trial for the submission of additional evidence and agree that the case may be submitted on the basis of the pleadings, the facts and exhibits set forth in the First Stipulation of Facts, filed October 17, 2022, docket entry 14; the Stipulation of Settled Issues, filed November 14, 2022, docket entry 18; the facts and Exhibits set forth in the Second Stipulation of Facts, filed February 28, 2024, docket entry 33; and the First Supplemental Stipulation of Settled Issues, filed February 28, 2024, at docket entry 34.
The Parties respectfully request the Court to set the filing of simultaneous opening briefs at 90 days from the date of this motion and simultaneous answering briefs 45 days thereafter.
After due consideration, it is
ORDERED that the parties' Joint Motion to Submit Case Pursuant to Rule 122, filed April 17, 2024, docket entry 41, is granted. It is further
ORDERED that the Briefing Schedule is as follows: Simultaneous Opening Briefs due: July 22, 2024; and Simultaneous Answering Briefs due: September 5, 2024.