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Yoder v. Comm'r of Internal Revenue

United States Tax Court
Oct 31, 2022
No. 5538-22L (U.S.T.C. Oct. 31, 2022)

Opinion

5538-22L

10-31-2022

EDWARD O. YODER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Alina I. Marshall Judge

This case is calendared for a remote trial at the session of the Court scheduled to commence on November 14, 2022, for cases in which Richmond, Virginia, is the place of trial.

On September 15, 2022, respondent filed a motion for summary judgment. On September 22, 2022, the Court issued an order directing petitioner to file on or before October 20, 2022, a response to respondent's motion for summary judgment. Petitioner has not filed any such response.

On October 24, 2022, respondent filed a motion to extend time to move or file answer in which respondent's requests leave from the Court to file out of time a motion for continuance. Accordingly, the Court will recharacterize respondent's filing appropriately. Furthermore, respondent states that petitioner does not have an objection to the granting of respondent's motion to extend time to move or file answer.

Additionally, on October 24, 2022, respondent filed a motion for continuance, representing therein that petitioner does not have an objection to the granting of respondent's motion.

Upon due consideration of the foregoing, it is

ORDERED that respondent's motion to extend time to move or file answer filed October 24, 2022, is recharacterized as respondent's motion for leave to file out of time motion for continuance. It is further

ORDERED that respondent's motion for leave to file out of time motion for continuance filed October 24, 2022, is granted. It is further

ORDERED that respondent's motion for continuance filed October 24, 2022, is granted in that this case is stricken from the Court's November 14, 2022, Richmond, Virgnia, trial session and is continued. It is further

ORDERED that the time within which petitioner shall file a response to respondent's motion for summary judgment filed September 15, 2022, is extended to and including December 2, 2022. It is further

ORDERED that jurisdiction is retained by the undersigned.


Summaries of

Yoder v. Comm'r of Internal Revenue

United States Tax Court
Oct 31, 2022
No. 5538-22L (U.S.T.C. Oct. 31, 2022)
Case details for

Yoder v. Comm'r of Internal Revenue

Case Details

Full title:EDWARD O. YODER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Oct 31, 2022

Citations

No. 5538-22L (U.S.T.C. Oct. 31, 2022)