Hyde v. Comm'r of Internal Revenue

Full title: PATRICIA HYDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 31, 2023

No. 12796-20L (U.S.T.C. Jul. 31, 2023)

Opinion

12796-20L

07-31-2023

PATRICIA HYDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth Crewson Paris Judge

ORDER

Elizabeth Crewson Paris Judge

On June 21, 2023, the Court issued a Memorandum Findings of Fact and Opinion (T.C. Memo. 2023-76), docket entry 29, which states that a decision will be entered under Rule 155, Tax Court Rules of Practice and Procedure.

On July 19, 2023, petitioner filed a Motion for Reconsideration of Findings and Opinion, docket entry 30, requesting reconsideration pursuant to Rule 161, Tax Court Rules of Practice and Procedure. The Court has renamed the Motion and will henceforth refer to it as petitioner's Motion for Reconsideration of Findings or Opinion Pursuant to Rule 161.

After due consideration, it is

ORDERED that, on or before August 11, 2023, respondent shall file a response to petitioner's Motion for Reconsideration of Findings or Opinion Pursuant to Rule 161, filed July 19, 2023, docket entry 30.