From Casetext: Smarter Legal Research

Kirby v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 21460-22S (U.S.T.C. Nov. 29, 2022)

Opinion

21460-22S

11-29-2022

MICHAEL LEE KIRBY & EUNICE KIRBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

Upon due consideration of the Motion To Close on Ground of Duplication, filed November 21, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 21460-22S and that at Docket No. 24029-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioners with respect to taxable year 2019. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 24029-21 and 21460-22S, it appearing that the cases are duplicative, and petitioners having no objection to the granting of the motion, it is

ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 21460-22S is closed on the ground of duplication.


Summaries of

Kirby v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 21460-22S (U.S.T.C. Nov. 29, 2022)
Case details for

Kirby v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL LEE KIRBY & EUNICE KIRBY, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 21460-22S (U.S.T.C. Nov. 29, 2022)