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Paley v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 6616-22S (U.S.T.C. Nov. 9, 2022)

Opinion

6616-22S

11-09-2022

SHELDON PALEY & JOYCE R. PALEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

The petition in this case was filed on March 8, 2022. That petition does not bear the original signature of petitioner Joyce R. Paley or counsel admitted to practice before the Court, as required by the Tax Court Rules. Thereafter, a proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on November 3, 2022. Insofar as the Court's procedures require all stipulated decisions to bear original signatures of the taxpayers provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, Mrs. Paley'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 March 8, 2022, shall be deemed to have been ratified and affirmed by petitioner Joyce R. Palely.


Summaries of

Paley v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 6616-22S (U.S.T.C. Nov. 9, 2022)
Case details for

Paley v. Comm'r of Internal Revenue

Case Details

Full title:SHELDON PALEY & JOYCE R. PALEY, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 9, 2022

Citations

No. 6616-22S (U.S.T.C. Nov. 9, 2022)