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On March 25, 2003, the Court filed its Memorandum Opinion in
this case, Estate of Halder v. Commissioner, T.C. Memo. 2003-84,
which concluded that there was no meeting of the minds between
the parties, and therefore no basis of settlement was reached by
the parties. Also on March 25, 2003, the Court denied the
estate’s motion for entry of decision.
On May 8, 2003, the estate filed a motion for leave to file
motion for reconsideration and lodged a motion for
reconsideration. Also on May 8, 2003, the estate filed a motion
for interlocutory order under Rule 193(a).
On May 23, 2003, the estate filed a memorandum in support of
the estate’s motions for reconsideration and an interlocutory
order. Also on May 23, 2003, we granted the estate’s motion for
leave to file motion for reconsideration (and the motion for
reconsideration was filed), and ordered respondent to file, on or
before June 13, 2003, a response to the estate’s motion for
reconsideration and motion for an interlocutory order.
On June 16, 2003, respondent filed respondent’s response to
the estate’s motion for reconsideration and a notice of objection
which objected to the granting of the estate’s motion for an
interlocutory order under Rule 193(a).
1(...continued)
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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