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Bland v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 20895-22S (U.S.T.C. Nov. 1, 2022)

Opinion

20895-22S

11-01-2022

ANDREW C. BLAND & ANGELA K. BLAND, 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 October 26, 2022, it appearing that the amount in dispute for tax year 2019 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under Internal Revenue Code § 7463, and petitioners having no objection to the granting of respondent's motion, it is

ORDERED that respondent's above-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" 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

Bland v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 20895-22S (U.S.T.C. Nov. 1, 2022)
Case details for

Bland v. Comm'r of Internal Revenue

Case Details

Full title:ANDREW C. BLAND & ANGELA K. BLAND, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 1, 2022

Citations

No. 20895-22S (U.S.T.C. Nov. 1, 2022)