Amundsen v. Comm'r of Internal Revenue

• Decision Date: 12 January 2023
• Docket Number: 9996-21
• Parties: JOSEPH AMUNDSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
• Court: U.S. Tax Court

JOSEPH AMUNDSEN, Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 9996-21

United States Tax Court

January 12, 2023

ORDER

Christian N. Weiler, Judge

On October 17, 2022, petitioner filed a Motion for Reconsideration of this Court's order served October 4, 2022, granting respondent's Motion to Strike the "General Ledger" Attached to Petitioner's Opening Brief (motion to strike). In his motion for reconsideration, petitioner makes the same argument that he made in his initial objection to respondent's motion to strike, namely, that he "reformatted the general ledger," which was identified as Exhibit 508-P and admitted into evidence at trial.

For the reasons stated in this Court's October 4, 2022, order, we will deny petitioner's motion for reconsideration. However, we note to petitioner that the granting of respondent's motion to strike affects neither the admissibility of the general ledger, which is Exhibit 508-P (and part of the record of this case), nor our consideration of it.

Upon due consideration of the foregoing, it is

ORDERED that petitioner's "Motion for Reconsideration of the Court's October 4, 2022, Order" filed October 17, 2022, is denied.

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