Opinion
3177-22
01-09-2023
ANDREW J. CLAFLIN & MARY E. CLAFLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served June 6, 2022, the Court directed petitioner Andrew J. Claflin to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioner Andrew J. Claflin's signature was filed electronically with the Court on January 6, 2023. Insofar as the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioner Andrew J. Claflin's intention to file and prosecute the case in this forum has been adequately verified.
After due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed January 31, 2022, will be deemed to have been ratified and affirmed by petitioner Andrew J. Claflin.