Board of Tax Appeals, Nos. 2012-5143 and 2012-5145.

The following case has been returned to the regular docket pursuant to S.Ct.Prac.R. 19.01(E).

The appellants in the ease shall file a brief within 40 days of the date of this entry, and the parties shall otherwise proceed in accordance with S.Ct.Prac.R. 16.02 through 16.07. As provided in S.Ct. Prac.R. 16.07, the court may dismiss this case or take other action if the parties fail to timely file merit briefs.