Opinion
8205-17 8206-17
10-06-2021
Frank B. Day, et al., Petitioners, v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
Upon due consideration of the parties' joint status report, filed January 27, 2021, and in view of the subsequent issuance of the opinion of the U.S. Court of Appeals for the Eighth Circuit in Coffey v. Commissioner, 987 F.3d 808 (8th Cir. 2021), superseding 982 F.3d 1127 (8th Cir. 2020), rev'g and remanding 150 T.C. 60 (2018), it is
ORDERED that, on or before January 4, 2022, the parties shall file a joint report regarding the then-present status of these cases.
1