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Franquez v. Comm'r of Internal Revenue

United States Tax Court
Aug 26, 2024
No. 12623-24S (U.S.T.C. Aug. 26, 2024)

Opinion

12623-24S

08-26-2024

MANUEL R. FRANQUEZ, II & SHEALYNN C. FRANQUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 25, 2024, petitioners filed in the above-docketed matter a series of six documents under the designation "Exhibit(s)". The first was letter from petitioners further explaining their stance in this proceeding, and thus is in the nature of an amendment to petition. However, the remaining submissions appeared to be evidentiary in nature.

Accordingly, the premises considered, it is

ORDERED that the petitioners' just-referenced document filed August 25, 2024, at Docket Index No. 9 shall be recharacterized as a First Amendment to Petition. It is further

ORDERED that the documents filed August 25, 2024, at Docket Index Nos. 10 through 14 shall be recharacterized as petitioners' Proposed Trial Exhibit(s). Petitioners are advised that these materials have not been received into evidence by the Court.


Summaries of

Franquez v. Comm'r of Internal Revenue

United States Tax Court
Aug 26, 2024
No. 12623-24S (U.S.T.C. Aug. 26, 2024)
Case details for

Franquez v. Comm'r of Internal Revenue

Case Details

Full title:MANUEL R. FRANQUEZ, II & SHEALYNN C. FRANQUEZ, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Aug 26, 2024

Citations

No. 12623-24S (U.S.T.C. Aug. 26, 2024)