Opinion
36366-21S
03-09-2022
Paul O. Smith & Ollie M. Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 22, 2022, petitioners filed a Motion To Change Place of Trial to San Francisco, California. Upon due consideration and for cause, it is
ORDERED that petitioners' above motion is granted and the place of trial in this case is changed to San Francisco, California.