Mannis v. Comm'r of Internal Revenue

Full title: DAVID MANNIS & DEBORAH BRIGHTON, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Sep 15, 2022

No. 18634-22 (U.S.T.C. Sep. 15, 2022)

Opinion

18634-22

09-15-2022

DAVID MANNIS & DEBORAH BRIGHTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On September 14, 2022, petitioners electronically filed (1) a document designated as a First Amendment to Petition and (2) a document designated as a Brief in Support of First Amendment to Petition.

Upon due consideration and for cause, it is

ORDERED that petitioners' First Amendment to Petition is recharacterized as petitioners' Motion for Leave to File First Amended Petition. It is further

ORDERED that petitioners' Brief in Support of First Amendment to Petition is recharacterized as petitioners' First Amended Petition. It is further

ORDERED that petitioners' Motion for Leave to File First Amended Petition is granted, nunc pro tunc, and the First Amended Petition is filed as of September 14, 2022. It is further

ORDERED that petitioners' (unredacted) Petition, filed August 10, 2022, shall be sealed and shall be retained by the Court in a sealed file which shall not be inspected by any person or entity except by an Order of the Court.