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Kemph v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 7416-22S (U.S.T.C. Mar. 1, 2023)

Opinion

7416-22S

03-01-2023

CARLETON R. KEMPH & CYNTHIA F. KEMPH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon further review of the record in the above-docketed matter, it has come to the attention of the Court that, insofar as the initial petition filed in this case bears the original signatures of both petitioners, no additional ratification is needed for jurisdictional purposes. Accordingly, the premises considered, it is

ORDERED that petitioner Cynthia F. Kemph is no longer required to comply with the Court's Order served May 26, 2022, to the extent that it directed the filing of a Ratification of Petition.


Summaries of

Kemph v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 7416-22S (U.S.T.C. Mar. 1, 2023)
Case details for

Kemph v. Comm'r of Internal Revenue

Case Details

Full title:CARLETON R. KEMPH & CYNTHIA F. KEMPH, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 1, 2023

Citations

No. 7416-22S (U.S.T.C. Mar. 1, 2023)