Lindsey v. Comm'r of Internal Revenue

Full title: VALARIE LINDSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 23, 2024

No. 23432-22 (U.S.T.C. Jan. 23, 2024)

Opinion

23432-22

01-23-2024

VALARIE LINDSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On August 9, 2023, petitioner filed a Motion for Summary Judgment. On December 20, 2023, respondent filed an Objection to Motion for Summary Judgment. On January 19, 2024, petitioner filed a Response to Objection to Motion for Summary Judgment. However, further review indicates that petitioner's Response to Objection to Motion for Summary Judgment appears to be more akin to a Motion to Withdraw, seeking to withdraw petitioner's Motion for Summary Judgment.

Upon due consideration, it is

ORDERED that petitioner's Response to Objection to Motion for Summary Judgment is recharacterized as petitioner's Motion to Withdraw. It is further

ORDERED that petitioner's Motion to Withdraw is granted in that petitioner's Motion for Summary Judgment shall be deemed withdrawn.