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Kain v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 20043-22S (U.S.T.C. Nov. 1, 2022)

Opinion

20043-22S

11-01-2022

GARY THOMAS KAIN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed October 31, 2022, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2020 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.), and petitioner having no objection to the granting thereof, it is

ORDERED that respondent's just-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.


Summaries of

Kain v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 20043-22S (U.S.T.C. Nov. 1, 2022)
Case details for

Kain v. Comm'r of Internal Revenue

Case Details

Full title:GARY THOMAS KAIN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 1, 2022

Citations

No. 20043-22S (U.S.T.C. Nov. 1, 2022)