Lane v. Comm'r of Internal Revenue

Full title: ROBERT S. LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 31, 2022

No. 7792-21S (U.S.T.C. Mar. 31, 2022)

Opinion

7792-21S

03-31-2022

ROBERT S. LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo, Chief Special Trial Judge

ORDER

Lewis R. Carluzzo, Chief Special Trial Judge

For cause, it is

ORDERED that the proposed stipulated decision, filed March 29, 2022, is recharacterized and treated as a supplemental settlement stipulation. It is further

ORDERED that the Estate of Robert S. Lane, Deceased, is substituted as the petitioner in this case, and the caption of the case is amended to read, "Estate of Robert S. Lane, Deceased, Jerry A. Landers, Jr., Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent."