Lane v. Comm'r of Internal Revenue

Full title: RICHARD H. LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 27, 2022

No. 17421-22 (U.S.T.C. Oct. 27, 2022)

Opinion

17421-22

10-27-2022

RICHARD H. LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On September 30, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction.

On October 25, 2022, petitioner filed a Motion To Dismiss for Lack of Jurisdiction (Entry No. 11) which the Court will recharacterize as petitioner's Response to Respondent's Motion To Dismiss for Lack of Jurisdiction. On October 25, 2022, petitioner filed a Brief In Support of Motion To Dismiss for Lack of Jurisdiction (Entry No. 12) which the Court will recharacterize as petitioner's First Supplement to Response. On October 25, 2022, petitioner filed a Brief In Support of Motion To Dismiss for Lack of Jurisdiction (Entry No. 13) which the Court will recharacterize as petitioner's Second Supplement to Response.

Upon due consideration and for cause, it is

ORDERED that petitioner's above motion to dismiss (Entry No. 11) filed October 25, 2022, is recharacterized as petitioner's Response to Respondent's Motion To Dismiss for Lack of Jurisdiction. It is further

ORDERED that (1) petitioner's above brief (Entry No. 12) filed October 25, 2022, is recharacterized as petitioner's First Supplement to Response, and (2) petitioner's above brief (Entry No. 13) filed October 25, 2022, is recharacterized as petitioner's Second Supplement to Response.