From Casetext: Smarter Legal Research

Degrood v. Comm'r of Internal Revenue

United States Tax Court
Sep 20, 2023
No. 10709-23 (U.S.T.C. Sep. 20, 2023)

Opinion

10709-23

09-20-2023

CHARLES A. DEGROOD & TRISHA M. DEGROOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

Because the petition has not been ratified after the Court provided an opportunity to do so, it is

ORDERED that this case is dismissed for lack of jurisdiction.

The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified within 30 days from the date of service of this order.


Summaries of

Degrood v. Comm'r of Internal Revenue

United States Tax Court
Sep 20, 2023
No. 10709-23 (U.S.T.C. Sep. 20, 2023)
Case details for

Degrood v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES A. DEGROOD & TRISHA M. DEGROOD, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Sep 20, 2023

Citations

No. 10709-23 (U.S.T.C. Sep. 20, 2023)