Funston v. Comm'r of Internal Revenue

Full title: JULIE A. FUNSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 6, 2022

No. 7404-22 (U.S.T.C. Jul. 6, 2022)

Opinion

7404-22

07-06-2022

JULIE A. FUNSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of respondent's Motion to Change or Correct Caption, filed June 28, 2022; there being no objection to the granting of the Motion; and for cause, it is

ORDERED that respondent's above-referenced Motion is granted. It is further

ORDERED that the caption of this case is amended to read: "Julie A. Funston & Leif E. Funston, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that the "Ratification of Ratification of Petition," filed May 27, 2022, is recharacterized as the Ratification of Petition by Petitioner Leif E. Funston. It is further

ORDERED that the Petition, filed March 25, 2022, is hereby deemed to have been ratified and affirmed by petitioner Leif E. Funston.