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Berrettini v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 11058-19 (U.S.T.C. Nov. 14, 2022)

Opinion

11058-19

11-14-2022

EZIO BERRETTINI & ALLISON L. BERRETTINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Patrick J. Urda Judge

On November 1, 2022, a proposed stipulated decision was filed and executed by petitioner Allison L. Berrettini and the Commissioner. It appears that petitioner Ezio Berrettini did not sign this document and that it does not address all issues presented in the case. Accordingly, we will recharacterize this document as a stipulation of settled issues between petitioner Allison L. Berrettini and respondent.

In light of the stipulation of settled issues, the Court is also inclined to sever Allison L. Berrettini as a party petitioner from this case and assign her a new docket number.

Upon due consideration, it is

ORDERED that the proposed stipulated decision filed November 1, 2022, is recharacterized as a stipulation of settled issues between petitioner Allison L. Berrettini and respondent. It is further

ORDERED that, on or before November 28, 2022, the parties shall show cause in writing as to why the Court should not sever Allison L. Berrettini as a party petitioner from this case and assign her a new docket number.


Summaries of

Berrettini v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 11058-19 (U.S.T.C. Nov. 14, 2022)
Case details for

Berrettini v. Comm'r of Internal Revenue

Case Details

Full title:EZIO BERRETTINI & ALLISON L. BERRETTINI, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 14, 2022

Citations

No. 11058-19 (U.S.T.C. Nov. 14, 2022)