Microsemi Corp. & Subsidiaries v. Comm'r of Internal Revenue

Full title: MICROSEMI CORPORATION & SUBSIDIARIES, Petitioner v. COMMISSIONER OF…

Court: United States Tax Court

Date published: May 30, 2023

No. 36721-21 (U.S.T.C. May. 30, 2023)

Opinion

36721-21

05-30-2023

MICROSEMI CORPORATION & SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Emin Toro, Judge.

ORDER

Emin Toro, Judge.

This case is currently calendared for trial during the Court's October 21, 2024, San Francisco, California, special trial session. On May 24, 2023, petitioner filed a Motion for Leave to File a Response to Respondent's Notice of Objection to Petitioner's Response to Respondent's Motion for Partial Summary Judgment (Doc. 57). Also on May 24, 2023, petitioner filed a Memorandum of Points and Authorities Supporting Petitioner's Response to Respondent's Reply to Petitioner's Response to Respondent's Motion for Partial Summary Judgment (Doc. 58). The Memorandum should have been lodged and not filed.

Upon due consideration, it is hereby

ORDERED that the Clerk of the Court shall (1) change the docket entry for petitioner's Memorandum of Points and Authorities Supporting Petitioner's Response to Respondent's Reply to Petitioner's Response to Respondent's Motion for Partial Summary Judgment (Doc. 58) to reflect that the document was lodged on May 24, 2023, and (2) add a cover page to petitioner's Memorandum of Points and Authorities Supporting Petitioner's Response to Respondent's Reply to Petitioner's Response to Respondent's Motion for Partial Summary Judgment that bears an eLodged stamp of May 24, 2023. It is further

ORDERED that petitioner's Motion for Leave to File a Response to Respondent's Notice of Objection to Petitioner's Response to Respondent's Motion for Partial Summary Judgment filed May 24, 2023, is granted and the Memorandum of Points and Authorities Supporting Petitioner's Response to Respondent's Reply to Petitioner's Response to Respondent's Motion for Partial Summary Judgment is filed as of the date of this Order. It is further

ORDERED that, on or before June 2, 2023, respondent may file a response, if any, to Petitioner's Memorandum of Points and Authorities Supporting Petitioner's Response to Respondent's Reply to Petitioner's Response to Respondent's Motion for Partial Summary Judgment.