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Keywords

adoptionobjection

objection

Related Cases

Lester v. Commissioner of Social Security, Not Reported in Fed. Supp., 2021 WL 119287

Facts

On December 11, 2020, the Magistrate Judge submitted a report and recommendation regarding the Commissioner's decision. The report indicated that the decision should be vacated and the case remanded for further proceedings. The parties were given fourteen days to object to the report, but no objections were filed.

The report indicated that the decision should be vacated and the case remanded for further proceedings. The parties were given fourteen days to object to the report, but no objections were filed.

Issue

Whether the Court should adopt the Magistrate Judge's report and recommendation to vacate the Commissioner's decision and remand the case.

Rule

Fed. R. Civ. P. 72(b) provides that parties may object to a report and recommendation within fourteen days after service.

Fed. R. Civ. P. 72(b) provides that the parties may object to a report and recommendation within fourteen (14) days after service.

Analysis

The Court noted that no objections were filed within the specified timeframe, which indicated that the parties did not contest the Magistrate Judge's findings. The Court found that any further review would be duplicative and inefficient, thus supporting the adoption of the report and recommendation.

Any further review by this Court would be a duplicative and inefficient use of the Court's limited resources.

Conclusion

The Court adopted the Magistrate Judge's report and recommendation, vacated the Commissioner's decision, and remanded the matter for further proceedings.

Accordingly, the report and recommendation of the Magistrate Judge is hereby adopted. The decision of the Commissioner is hereby VACATED, and this matter is hereby REMANDED for further proceedings.

Who won?

The party seeking to vacate the Commissioner's decision prevailed, as the Court adopted the Magistrate Judge's recommendation without any objections.

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Keywords

Related Cases

Central Nat. Bank of Cleveland v. Commissioner of Internal Revenue, 141 F.2d 352, 153 A.L.R. 542, 44-1 USTC P 9202, 32 A.F.T.R. 384

Uri v. C.I.R., 949 F.2d 371, 68 A.F.T.R.2d 91-5891, 91-2 USTC P 50,556

Kresser v. Commissioner of Internal Revenue, 54 T.C. 1621

Quick’s Trust v. Commissioner of Internal Revenue, 54 T.C. 1336

Orrisch v. Commissioner of Internal Revenue, 55 T.C. 395