Natoli v. Comm'r of Internal Revenue

Full title: FRANK JOHN NATOLI & CHRISTINE NATOLI, Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Jan 5, 2024

No. 2050-23S (U.S.T.C. Jan. 5, 2024)

Opinion

2050-23S

01-05-2024

FRANK JOHN NATOLI & CHRISTINE NATOLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Zachary S. Fried Special Trial Judge

ORDER

Zachary S. Fried Special Trial Judge

On January 4, 2024, petitioners filed two documents improperly titled First Stipulation of Facts and Memorandum in Support of First Stipulation of Facts.

Upon due consideration, it is

ORDERED that petitioners' First Stipulation of Facts is recharacterized as petitioners' Pretrial Memorandum. It is further

ORDERED that petitioners' Memorandum in Support of First Stipulation of Facts is recharacterized as petitioners' Proposed Trial Exhibits.