Opinion
7535-21S
03-05-2022
PATRICK D. KNAIDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
Upon further review of the record in this case, the Court notes that the petition electronically filed May 18, 2021, does not bear petitioner's original signature or the original signature of petitioner's counsel. Nevertheless, the parties have now submitted to the Court a properly executed Proposed Stipulated Decision.
Upon due consideration, it is
ORDERED that counsel for petitioner's signature on the Proposed Stipulated Decision is treated as petitioner's ratification and affirmance of the petition.