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Oldfield v. Comm'r of Internal Revenue

United States Tax Court
Jan 24, 2022
No. 23715-21S (U.S.T.C. Jan. 24, 2022)

Opinion

23715-21S

01-24-2022

Grace V. Oldfield Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge.

By Order dated September 27, 2021, the Court directed petitioner to file a ratification of petition bearing her original signature. No ratification of petition has been received. A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on December 17, 2021. As the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioner's intention to file and prosecute the case in this forum has been adequately verified.

Upon due consideration and for cause, it is

ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed June 29, 2021, will be deemed to have been ratified and affirmed by petitioner.


Summaries of

Oldfield v. Comm'r of Internal Revenue

United States Tax Court
Jan 24, 2022
No. 23715-21S (U.S.T.C. Jan. 24, 2022)
Case details for

Oldfield v. Comm'r of Internal Revenue

Case Details

Full title:Grace V. Oldfield Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Jan 24, 2022

Citations

No. 23715-21S (U.S.T.C. Jan. 24, 2022)