Griggs v. Comm'r of Internal Revenue

Full title: SUSAN L. GRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 25, 2024

No. 17151-21 (U.S.T.C. Apr. 25, 2024)

Opinion

17151-21

04-25-2024

SUSAN L. GRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

By Order served January 8, 2024, the Court directed petitioner James M. Griggs to file a Ratification of Petition. Petitioner James M. Griggs did not do so. Accordingly, by Order served March 12, 2024, the Court dismissed this case for lack of jurisdiction as to petitioner James M. Griggs. However, on April 23, 2024, the Court received and filed a Ratification of Petition signed by petitioner James M. Griggs.

Upon due consideration of the foregoing, it is

ORDERED that the caption of this case is amended to read: "Susan L. Griggs & James M. Griggs, Petitioners v. Commissioner of Internal Revenue Respondent."