Opinion
15004-21
12-17-2021
Johnnie R. McAusland & Gail L. McAusland, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration and for cause, it is
ORDERED that petitioner Johnnie R. Mcausland's Letter filed September 7, 2021, is recharacterized as a Motion to Add Small Tax Case Designation. It is further
ORDERED that the Motion to Add Small Tax Case Designation is granted. It is further
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case. It is further
ORDERED that the Motion to Change Place of Trial is granted and the place of trial is changed to Fresno, California.