Low v. Comm'r of Internal Revenue

Full title: LARRY R. LOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 21, 2023

No. 10375-15L (U.S.T.C. Aug. 21, 2023)

Opinion

10375-15L

08-21-2023

LARRY R. LOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

The Court entered an Order and Decision on June 22, 2023. On July 23, 2023, petitioner filed a motion to vacate or revise pursuant to Rule 162. On August 16, 2023, respondent filed a response to petitioner's motion.

Upon due consideration and for the reasons outlined in respondent's response, dated August 16, 2023, it is

ORDERED that petitioner's motion to vacate or revise pursuant to Rule 162 is denied.