Whether an oral partnership requires a formal loss-sharing agreement as an essential element of formation under federal law

additional time is needed to review the underlying decisions, finalize the appendices, and properly frame the petition’s principal questions. 4. The requested sixty-day extension will not prejudice Respondent and is sought solely to ensure careful and efficient presentation of the issues for this Court’s review. CONCLUSION For the foregoing reasons, Applicant respectfully requests that the time to file its petition for a writ of certiorari be extended sixty (60) days, to and including Monday, February 17, 2026. Dated: October 21, 2025 White Plains, New York Respectfully submitted, /s/ Michael V. Caruso MICHAEL V. CARUSO Counsel of Record Cuppy & FEDER LLP 445 Hamilton Avenue, 14th Floor White Plains, NY 10601 (914) 761-1300 Counsel for Applicant