Opinion
9994-23S
11-07-2023
T. SCOTT ANKRUM & CAROLYN S. ANKRUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 3, 2023, petitioners filed a Motion to Withdraw. As the Court explained in an Order served on November 2, 2023, in a deficiency case where the Court has jurisdiction, as here, we are generally required to enter a decision specifying the amount of the deficiency, if any, for the taxable year at issue. See I.R.C. § 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519 (1974).
It is accordingly
ORDERED that petitioners' Motion to Withdraw is recharacterized as petitioners' First Supplement to Motion for Entry of Decision.