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Esguerra v. Comm'r of Internal Revenue

United States Tax Court
Jun 7, 2022
No. 10921-22S (U.S.T.C. Jun. 7, 2022)

Opinion

10921-22S

06-07-2022

MARCEL MAGKAMIT ESGUERRA & LEILANI ESGUERRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On May 16, 2022, the Court issued an order directing petitioners to show cause why the Court should not remove the small tax case designation.

On June 6, 2022, respondent filed a Motion To Remove Small Tax Case Designation on the ground the amount in controversy in this case exceeds $50,000. In his motion respondent states that petitioners do not object to the granting of the motion.

Upon due consideration, it is

The Court's May 16, 2022, Order To Show Cause is hereby discharged. It is further

ORDERED that respondent's Motion To Remove Small Tax Case Designation is granted and the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case.


Summaries of

Esguerra v. Comm'r of Internal Revenue

United States Tax Court
Jun 7, 2022
No. 10921-22S (U.S.T.C. Jun. 7, 2022)
Case details for

Esguerra v. Comm'r of Internal Revenue

Case Details

Full title:MARCEL MAGKAMIT ESGUERRA & LEILANI ESGUERRA, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Jun 7, 2022

Citations

No. 10921-22S (U.S.T.C. Jun. 7, 2022)