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Bates v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2024
No. 6666-23S (U.S.T.C. Aug. 1, 2024)

Opinion

6666-23S

08-01-2024

LISA N. BATES & SHERWIN D. BATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

By Order to Show Cause served May 31, 2024, the Court directed petitioners to show cause in writing why the Court should not issue an order directing that the small tax case designation be removed in this case and that the proceedings not be conducted as a small tax case. On July 29, 2024, petitioners filed a Response, advising that they have no objection to the removal of the small tax case designation. Subsequently, on July 30, 2024, petitioners filed a second copy of their response under the erroneous title "Answer to Amended Petition."

Upon due consideration of the foregoing, it is

ORDERED that petitioners' "Answer to Amended Petition" filed July 30, 2024, is deemed stricken from the record in this case. It is further

ORDERED that the Court's Order to Show Cause is made absolute. It is further

ORDERED 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, on or before August 21, 2024, the parties shall file with the Court either (1) a proposed stipulated decision or (2) a joint report regarding the then-present status of this case.


Summaries of

Bates v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2024
No. 6666-23S (U.S.T.C. Aug. 1, 2024)
Case details for

Bates v. Comm'r of Internal Revenue

Case Details

Full title:LISA N. BATES & SHERWIN D. BATES, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 1, 2024

Citations

No. 6666-23S (U.S.T.C. Aug. 1, 2024)