Horridge v. Comm'r of Internal Revenue

Full title: SPENCER HORRIDGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: May 1, 2024

No. 12397-23S (U.S.T.C. May. 1, 2024)

Opinion

12397-23S

05-01-2024

SPENCER HORRIDGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the parties' proposed stipulated decision, filed May 1, 2024, it is

ORDERED that the caption in this case is amended by deleting the letter "S" from the docket number. It is further

ORDERED that the Clerk of the Court is directed to change the Court's records to reflect the deletion. It is further

ORDERED that in all other respects petitioners' I.R.C. section 7463 election remains in full force and effect.