Hirsch v. Comm'r of Internal Revenue

Full title: HERBERT HIRSCH & BONITA HIRSCH, ET AL., Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Jul 7, 2023

No. 28898-10 (U.S.T.C. Jul. 7, 2023)

Opinion

28898-10 5819-11 5821-11 6034-11

07-07-2023

HERBERT HIRSCH & BONITA HIRSCH, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patrick J. Urda Judge

ORDER

Patrick J. Urda Judge

On June 29, 2023, petitioners Herbert and Bonita Hirsch filed a motion to strike in these cases requesting that the Court invalidate 26 C.F.R. sections 1.162-1, 1.162-7 and 1.162.8. The Court will direct the Commissioner to file a response to the motion to strike. Accordingly, it is

ORDERED that, on or before July 27, 2023, the Commissioner shall file a response to the Hirsches' motion to strike.