Opinion
1378-24S
04-02-2024
MICHAEL C. EDINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 29, 2024, the Court entered an Order dismissing this case as to Donna M. Edington and amending the caption on grounds that Donna M. Edington had not ratified the Petition. Subsequently, petitioner electronically filed a document incorrectly titled "Answer to Amended Petition," which contained a ratification of the Petition by Donna M. Edington.
Upon due consideration and for cause, it is
ORDERED that petitioner's Answer to Amended Petition, filed March 29, 2024, is recharacterized as a Ratification of Petition by Donna M. Edington. It is further
ORDERED that the caption of this case is amended to read: "Michael C. Edington and Donna M. Edington, Petitioners v. Commissioner of Internal Revenue, Respondent."