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Martinez v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2023
No. 16252-22S (U.S.T.C. Aug. 11, 2023)

Opinion

16252-22S

08-11-2023

ROY E. MARTINEZ & EVANGELINA E. MARTINEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Peter J. Panuthos, Special Trial Judge

This case is calendared for trial at the September 25, 2023, San Francisco, California, Trial Session of the Court.

On August 9, 2023, the parties filed a proposed stipulated decision. Upon review, it appears that the Settlement Stipulation was improperly attached to the Proposed Stipulated Decision. Thus, it is an improper filing because the Settlement Stipulation and the Proposed Stipulated Decision should be filed separately.

Upon due consideration, it is

ORDERED that the parties proposed stipulated decision, filed August 9, 2023, is hereby stricken from the Court's record and shall not be viewable as part of this case. It is further

ORDERED that, on or before September 5, 2023, the parties shall submit to the Court a separate Proposed Stipulated Decision and a separate Settlement Stipulation.


Summaries of

Martinez v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2023
No. 16252-22S (U.S.T.C. Aug. 11, 2023)
Case details for

Martinez v. Comm'r of Internal Revenue

Case Details

Full title:ROY E. MARTINEZ & EVANGELINA E. MARTINEZ, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 11, 2023

Citations

No. 16252-22S (U.S.T.C. Aug. 11, 2023)