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Laroche v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 5952-22 (U.S.T.C. Aug. 9, 2022)

Opinion

5952-22

08-09-2022

TODD LAROCHE & DANIELLE R. USEWICZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Lewis R. Carluzzo Chief Special Trial Judge

Although the petition is not as complete as we would like, the allegations in the petition show that petitioner is challenging the deficiency in his 2019 Federal income tax determined in the notice of deficiency issued to him on February 7, 2022, at least a part of which is attached to the petition. That being so, it is

ORDERED that respondent's motion to dismiss for failure to state a claim upon which relief can be granted, filed May 17, 2022, is denied.


Summaries of

Laroche v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 5952-22 (U.S.T.C. Aug. 9, 2022)
Case details for

Laroche v. Comm'r of Internal Revenue

Case Details

Full title:TODD LAROCHE & DANIELLE R. USEWICZ, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 9, 2022

Citations

No. 5952-22 (U.S.T.C. Aug. 9, 2022)