Opinion
15535-18 18978-19
07-12-2023
KENNETH STEVEN TUMA, SR. & DEBORAH ANN TUMA, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
On June 20, 2023, petitioner filed documents entitled (1) "Seriatim Opening Brief", (2) "Memorandum in Support of Seriatim Opening Brief", and (3) "Computation For Entry Of Decision". The document entitled "Memorandum in Support of Seriatim Opening Brief" appears to be a duplicate of a document petitioner has previously filed in the record at index number 64 on October 9, 2022 at docket no. 15535-18, and since it is duplicative and in addition, the evidentiary record in this case is closed, the Court will strike it from the record in this case. The documents entitled "Seriatim Opening Brief" and "Computation for Entry of Decision" are improperly titled and thus the Court will recharacterize them. Premises considered, it is
ORDERED that petitioner's Memorandum in Support of Seriatim Opening Brief, filed June 20, 2023 is hereby stricken from the record in this case. It is further
ORDERED that petitioner's Seriatim Opening Brief, filed June 20, 2023, is hereby recharacterized as petitioner's Simultaneous Opening Brief. It is further
ORDERED that petitioner's Computation for Entry of Decision, filed June 20, 2023, is hereby recharacterized as petitioner's Supplement to Petitioner's Simultaneous Opening Brief.