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Abolt v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2024
No. 8070-24S (U.S.T.C. Aug. 5, 2024)

Opinion

8070-24S

08-05-2024

ROBERT N. ABOLT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed July 8, 2024, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2019 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.), and petitioner on August 5, 2024, having filed a Notice of No Objection to Motion To Remove Small Tax Case Designation, it is

ORDERED that respondent's just-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.


Summaries of

Abolt v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2024
No. 8070-24S (U.S.T.C. Aug. 5, 2024)
Case details for

Abolt v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT N. ABOLT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 5, 2024

Citations

No. 8070-24S (U.S.T.C. Aug. 5, 2024)