Opinion
281-23S
11-20-2023
HOME VACATION CORP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
This case is calendared for trial at the Court's December 18, 2023, Tampa, Florida, trial session.
On October 31, 2023, the parties filed a Proposed Stipulated Decision (Decision). Upon review of the document, the Decision does not bear an original signature by one of the active and authorized officers of the corporation. Rule 23(a)(3). To comply with Rule 23(a)(3), an officer for the corporation should sign the Decision as "Home Vacation Corp, by [insert Signature of Officer], [insert Officer's Corporate Title]."
Rule references are to the Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on December 18, 2023. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed October 31, 2023, at Doc. 10, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before February 16, 2024, the parties shall file a revised Proposed Stipulated Decision or a Status Report (preferably a joint report) to inform the Court of the then-present status of this case. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.