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Dorchester Farms Prop. v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2024
No. 6441-20 (U.S.T.C. Aug. 22, 2024)

Opinion

6441-20 11598-20 11780-20,12581-20

08-22-2024

DORCHESTER FARMS PROPERTY, LLC, DORCHESTER FARMS MANAGER, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro Judge

On August 7, 2024, petitioners counsel Vivian D. Hoard and Meeren S. Amin filed a Motion for Leave to Withdraw as Counsel for Petitioner. Although the Motion provides grounds for withdrawal, it is missing information required by Rule 24(c)(4)(A) and (B). In view of the foregoing, we will deny the Motion without prejudice to the Motion being renewed with the information required by Rule 24(c)(4)(A) and (B).

We note further that, if the conditions of Rule 24(c)(1) are satisfied, counsel may withdraw from the case simply by filing a notice of withdrawal as provided in that Rule, rather than filing a new motion.

Upon due consideration, it is hereby

ORDERED that petitioner's counsel Vivian D. Hoard and Meeren S. Amin's Motion for Leave to Withdraw as Counsel for Petitioner filed August 7, 2024, is denied without prejudice to counsels' right to renew or to file a notice of withdrawal (if appropriate).


Summaries of

Dorchester Farms Prop. v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2024
No. 6441-20 (U.S.T.C. Aug. 22, 2024)
Case details for

Dorchester Farms Prop. v. Comm'r of Internal Revenue

Case Details

Full title:DORCHESTER FARMS PROPERTY, LLC, DORCHESTER FARMS MANAGER, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Aug 22, 2024

Citations

No. 6441-20 (U.S.T.C. Aug. 22, 2024)