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Olds v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 27745-21 (U.S.T.C. Aug. 10, 2022)

Opinion

27745-21

08-10-2022

CINDA K. OLDS & MICHAEL P. OLDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Kathleen Kerrigan, Chief Judge

On August 9, 2022, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 26117-21 as, in both cases, petitioners seek review of a notice of deficiency, dated July 26, 2021, issued with respect to petitioners' 2018 tax year.

Upon review of the records in this case and the case at Docket No. 26117-21, respondent's motion appears well-supported. Furthermore, on August 4, 2022, a stipulated decision was entered in petitioners' case at Docket No. 26117-21.

In view of the foregoing, it is

ORDERED that respondent's above-described motion is granted in that this case is dismissed on the ground of duplication with respect to petitioners' case at Docket No. 26117-21.


Summaries of

Olds v. Comm'r of Internal Revenue

United States Tax Court
Aug 10, 2022
No. 27745-21 (U.S.T.C. Aug. 10, 2022)
Case details for

Olds v. Comm'r of Internal Revenue

Case Details

Full title:CINDA K. OLDS & MICHAEL P. OLDS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 10, 2022

Citations

No. 27745-21 (U.S.T.C. Aug. 10, 2022)