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Coman v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 12848-22S (U.S.T.C. Mar. 24, 2023)

Opinion

12848-22S

03-24-2023

JAMES J. COMAN, DECEASED & PATRICIA L. COMAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge.

On March 17, 2023, the parties filed a Proposed Stipulated Decision document. Upon review it was noted that the caption of this case lists both petitioners as deceased. Without a party listed as representing petitioners, this case cannot be resolved. Therefore the Stipulated Decision cannot be processed. The Court will instruct respondent file a Motion to Change or Correct the caption appropriately.

Upon due consideration it is hereby

ORDERED that on or before April 24, 2023, respondent shall file a Motion to Change or Correct Caption.


Summaries of

Coman v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 12848-22S (U.S.T.C. Mar. 24, 2023)
Case details for

Coman v. Comm'r of Internal Revenue

Case Details

Full title:JAMES J. COMAN, DECEASED & PATRICIA L. COMAN, DECEASED, Petitioners v…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 12848-22S (U.S.T.C. Mar. 24, 2023)