Owens v. Comm'r of Internal Revenue

Full title: MACHELL OWENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 12, 2023

No. 14962-23S (U.S.T.C. Dec. 12, 2023)

Opinion

14962-23S

12-12-2023

MACHELL OWENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

Upon due consideration of the Ratification of Petition by Philip Owens, lodged November 28, 2023, it is

ORDERED that the Clerk of the Court is directed to file the Ratification of Petition by Philip Owens, lodged November 28, 2023, as of the date of this Order. It is further

ORDERED that the caption of this case is amended to read: "Machell Owens and Philip Owens, Petitioners v. Commissioner of Internal Revenue, Respondent".