Hayes v. Comm'r of Internal Revenue

Full title: SUMMER E. HAYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 2, 2023

No. 5795-23 (U.S.T.C. Aug. 2, 2023)

Opinion

5795-23

08-02-2023

SUMMER E. HAYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the Notice of Intervention, filed July 24, 2023, by William J. Hayes, it is

ORDERED that the caption of this case is amended to read: "Summer E. Hayes, Petitioner, and William J. Hayes, Intervenor v. Commissioner of Internal Revenue, Respondent".