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Wolverton v. Comm'r of Internal Revenue

United States Tax Court
Feb 22, 2024
No. 140-24S (U.S.T.C. Feb. 22, 2024)

Opinion

140-24S

02-22-2024

GLINDA WOLVERTON & BRIAN WOLVERTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On February 20, 2024, petitioners filed in the above-docked matter a Motion for Leave To File First Amendment to Petition and simultaneously lodged therewith the corresponding First Amendment to Petition. However, insofar as a First Amended Petition had previously been submitted, and for procedural clarity, it is

ORDERED that petitioners' Motion for Leave To File First Amendment to Petition shall be recharacterized as a Motion for Leave To File First Amendment to First Amended Petition, and the corresponding lodged document shall be recharacterized as a First Amendment to First Amended Petition. It is further

ORDERED that petitioners' just-referenced Motion for Leave To File First Amendment to First Amended Petition, filed February 20, 2024, is granted. It is further

ORDERED that the Clerk of the Court shall file petitioners' First Amendment to First Amended Petition, lodged February 20, 2024, as of the date of this Order is served. It is further

ORDERED that the Answer filed February 21, 2024, by respondent shall be recharacterized as an Answer to First Amended Petition.


Summaries of

Wolverton v. Comm'r of Internal Revenue

United States Tax Court
Feb 22, 2024
No. 140-24S (U.S.T.C. Feb. 22, 2024)
Case details for

Wolverton v. Comm'r of Internal Revenue

Case Details

Full title:GLINDA WOLVERTON & BRIAN WOLVERTON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 22, 2024

Citations

No. 140-24S (U.S.T.C. Feb. 22, 2024)