From Casetext: Smarter Legal Research

Cohen v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2022
No. 24626-21S (U.S.T.C. Sep. 1, 2022)

Opinion

24626-21S

09-01-2022

ARIYE M. COHEN & REBECCA C. COHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge

This case is calendared for trial at the November 7, 2022, Seattle, Washington, Trial Session of the Court.

On August 4, 2022, the Court directed the parties, on or before August 23, 2022, to show cause in writing, why the Court should not remove the small tax case designation in this case. On August 18, 2022, respondent filed a Response To Order. Respondent states that he hereby affirms that the amount in dispute exceeds $50,000, and that the Court should remove the small tax case designation in this case. Petitioners failed to respond. Upon due consideration, it is

ORDERED that this case is stricken from the Court's November 7, 2022, Seattle, Washington, Trial Session, and is returned to the general docket for trial or other disposition. It is further

ORDERED that the Court's Order to Show Cause dated August 4, 2022, is made absolute. It is further

ORDERED that, on the Court's own motion, the letter "S" be removed from the docket number. It is further

ORDERED that the Clerk of the Court delete the letter "S" from the docket record and other Court records and process this case to trial or other disposition according to the regular procedure of the Court.


Summaries of

Cohen v. Comm'r of Internal Revenue

United States Tax Court
Sep 1, 2022
No. 24626-21S (U.S.T.C. Sep. 1, 2022)
Case details for

Cohen v. Comm'r of Internal Revenue

Case Details

Full title:ARIYE M. COHEN & REBECCA C. COHEN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Sep 1, 2022

Citations

No. 24626-21S (U.S.T.C. Sep. 1, 2022)