Opinion
5114-19 13634-19 14053-19 14462-19 14464-19
04-26-2023
ANDRE TEMNOROD & BRIANNA TEMNOROD, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
These consolidated cases were heard for trial at the Trial Session of the Court in Cleveland, Ohio beginning on April 18, 2023, for two days in person, and concluding remotely on April 21, 2023.
Prior to trial, the parties filed with the Court the following documents:
| Dated Filed | Document Title | Docket No. 5114-19 Index No. | Docket No. 13643-19 Index No. | Docket No. 14053-19 Index No. | Docket No. 14462-19 Index No. | Docket No. 14464-19 Index No. |
| 04/13/2023 | Exhibit(s) | 35 | 35 | 38 | 36 | 35 |
| 04/16/2023 | First Stipulation of Facts | 37 | 37 | 40 | 38 | 37 |
| 04/16/2023 | Exhibit(s) | 38 | 38 | 41 | 39 | 38 |
| 04/03/2023 | Motion for Leave to File Out of Time Report | N/A | 24 | 27 | 25 | 24 |
| 04/03/2023 | Report of Carey Roesel (Attachment(s)) (Lodged) | N/A | 25 | 28 | 26 | 25 |
The Court shall retitle all filings, filed April 13, 2023, and April 16, 2023, in each case, as ordered below. Additionally, the Court will file petitioners' report in each case, as ordered below.
Upon due consideration, and for cause, it is
ORDERED that the parties' filing titled Exhibit(s), filed on April 13, 2023, shall be retitled "Redacted Exhibit(s) (29-J through 118-J)" in all consolidated cases at the Index Nos. referenced above. It is further
ORDERED that the parties' filing titled First Stipulation of Facts, filed on April 16, 2023, shall be retitled "Supplement to First Stipulation of Facts" in all consolidated cases at the Index Nos. referenced above. It is further
ORDERED that the parties' filing titled Exhibit(s), filed on April 16, 2023, shall be retitled "Supplement to Pretrial Memorandum" in all consolidated cases at the Index Nos. referenced above. It is further
ORDERED that petitioners' Motion for Leave to File Out of Time Report, filed with the Court on April 3, 2023, is granted, and petitioners' Report of Carey Roesel (Attachment(s)) (Lodged), filed with the Court on April 3, 2023, in all consolidated cases at the Index Nos. referenced above is filed as of the date of this Order.