Crum v. Comm'r of Internal Revenue

Full title: WILBUR K. CRUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 5, 2023

No. 11965-23 (U.S.T.C. Sep. 5, 2023)

Opinion

11965-23

09-05-2023

WILBUR K. CRUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On July 25, 2023, the Court received from petitioner a letter that was filed as the Petition to commence this case in which petitioner seeks review of a notice of deficiency issued to petitioner and his spouse, Cindy L. Crum, for their 2021 tax year. By Order served August 14, 2023, the Court directed petitioner to file an Amended Petition. On August 31, 2023, petitioner filed a First Amended Petition. That amended petition indicates that petitioners wish to add Cindy L. Crum as a petitioner, and it bears the signatures of petitioner and Cindy L. Crum.

Upon due consideration, it is

ORDERED that Cindy L. Crum is added as a petitioner in this case. It is further

ORDERED that the caption of this case is amended to read: "Wilbur K. Crum and Cindy L. Crum, Petitioners v. Commissioner of Internal Revenue".