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Assor v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 17733-22S (U.S.T.C. Nov. 29, 2022)

Opinion

17733-22S

11-29-2022

GILLES ASSOR & MAGALI REUSSNER, Petitioners 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 November 22, 2022, at Docket Entry #10, 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 petitioners having no objection to the granting thereof, it is

ORDERED that respondent's just-referenced motion at Docket Entry #10 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. It is further

ORDERED that the erroneous copy of such motion filed November 22, 2022, at Docket Entry #9 is hereby deemed stricken from the Court's record in this case.


Summaries of

Assor v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 17733-22S (U.S.T.C. Nov. 29, 2022)
Case details for

Assor v. Comm'r of Internal Revenue

Case Details

Full title:GILLES ASSOR & MAGALI REUSSNER, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 17733-22S (U.S.T.C. Nov. 29, 2022)