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Gillard v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 21409-21S (U.S.T.C. Nov. 9, 2022)

Opinion

21409-21S

11-09-2022

KATHLEEN T. GILLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

RICHARD T. MORRISON, JUDGE

On October 25, 2022, the parties filed a Proposed Stipulated Decision. However, the Court notes that, although the preamble of the proposed decision document references "the stipulation of the parties in this case, and incorporating herein the facts stipulated by the parties as the findings of the Court", no such stipulation is reflected in the record. It therefore appears to the Court that the references in the preamble of the proposed decision to such a stipulation are in error, and that the preamble of the proposed decision in this case should instead state that the decision is "pursuant to the agreement of the parties in this case".

Upon due consideration, it is

ORDERED that the parties' proposed stipulated decision, filed October 25, 2022, is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that, on or before December 9, 2022, the parties shall file a revised proposed stipulated decision after curing the defect noted above.


Summaries of

Gillard v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 21409-21S (U.S.T.C. Nov. 9, 2022)
Case details for

Gillard v. Comm'r of Internal Revenue

Case Details

Full title:KATHLEEN T. GILLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 9, 2022

Citations

No. 21409-21S (U.S.T.C. Nov. 9, 2022)