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Nicholas v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2024
No. 4033-23L (U.S.T.C. Feb. 28, 2024)

Opinion

4033-23L

02-28-2024

DAVID M. NICHOLAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge.

This case is currently calendared for trial at the Court's Jackson, Mississippi trial session, scheduled to begin April 29, 2024.

On February 16, 2024, the Commissioner filed a motion to remand advising that petitioner David M. Nicholas's views on the motion were unknown. [Doc. 13.] Later the same day, a purported joint motion to remand was filed. After review of the second motion, however, it appears that this was improperly filed because (1) it is only signed by counsel of the Commissioner and (2) the certificate of service appears to have the incorrect document. We will therefore strike the purported joint motion to remand and direct Mr. Nicholas to file a response to the motion to remand. Accordingly, it is

ORDERED that the joint motion to remand [Doc. 14] is hereby deemed stricken from the Court's record. It is further

ORDERED that, on or before March 27, 2024, Mr. Nicholas shall file a response to the motion to remand.


Summaries of

Nicholas v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2024
No. 4033-23L (U.S.T.C. Feb. 28, 2024)
Case details for

Nicholas v. Comm'r of Internal Revenue

Case Details

Full title:DAVID M. NICHOLAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Feb 28, 2024

Citations

No. 4033-23L (U.S.T.C. Feb. 28, 2024)