Palmer v. Comm'r of Internal Revenue

Full title: JOHN M. PALMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 17, 2024

No. 9126-21 (U.S.T.C. May. 17, 2024)

Opinion

9126-21

05-17-2024

JOHN M. PALMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

This case is based upon a notice of deficiency issued jointly to John M. Palmer and Debra J. Palmer for the taxable year 2017. On May 8, 2024, the Court received and filed a First Amended Petition, which is captioned jointly and bears the original signatures of both Mr. and Mrs. Palmer. Therein petitioners elected that this case be conducted under the small tax case procedures.

Upon due consideration and for cause, it is

ORDERED that the caption of this case is amended to read: "John M. Palmer & Debra J. Palmer, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further

ORDERED that the caption of this case is amended by adding the letter "S" to the docket number, and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case.