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Louzon v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 16246-22S (U.S.T.C. Mar. 9, 2023)

Opinion

16246-22S

03-09-2023

GARY LOUZON & ELLEN S. ARNOLD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

Upon due consideration of respondent's Motion To Remove Small Tax Case Designation, filed September 9, 2022, in the above-docketed matter, it appearing that the amount in dispute for taxable year 2019 exceeds $50,000.00, such that this case cannot proceed as a "small tax case" under section 7463 of the Internal Revenue Code (I.R.C.), and petitioners having filed no objection to the granting thereof, it is

ORDERED that respondent's just-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" therefrom, and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.


Summaries of

Louzon v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 16246-22S (U.S.T.C. Mar. 9, 2023)
Case details for

Louzon v. Comm'r of Internal Revenue

Case Details

Full title:GARY LOUZON & ELLEN S. ARNOLD, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 9, 2023

Citations

No. 16246-22S (U.S.T.C. Mar. 9, 2023)