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Geddes v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 11534-20 (U.S.T.C. Nov. 22, 2022)

Opinion

11534-20

11-22-2022

DERALD WILFORD GEDDES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Lewis R. Carluzzo, Chief Special Trial Judge

By order of dismissal entered October 21, 2022, the Court, on its own dismissed the case because the petition fails to state a claim upon which relief can be granted. The case is now before the Court on petitioner's motion, filed October 31, 2022, to vacate that order of dismissal. Petitioner's motion, however, fails to explain how petitioner has been prejudiced by the dismissal or how the submission of an amended petition at this late stage in the proceedings, would cure the defective petition. That being so, it is

ORDERED that petitioner's motion is denied.


Summaries of

Geddes v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 11534-20 (U.S.T.C. Nov. 22, 2022)
Case details for

Geddes v. Comm'r of Internal Revenue

Case Details

Full title:DERALD WILFORD GEDDES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 11534-20 (U.S.T.C. Nov. 22, 2022)