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Pear v. Comm'r of Internal Revenue

United States Tax Court
Jan 26, 2024
No. 8119-23S (U.S.T.C. Jan. 26, 2024)

Opinion

8119-23S

01-26-2024

CHARLES EDWARD PEAR, JR., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Tamara W. Ashford Judge

This case is currently calendared for trial at the Session of the Court commencing on January 29, 2024, in Tampa, Florida. On January 22, 2024, the Court held a telephone conference with the parties to discuss the status of this case. During the conference call, the parties agreed that there was no disagreement as to the amount of the deficiency for the 2020 taxable year (which is the year at issue); however, petitioner requested that the term "deficiency" not be used in the parties' Proposed Stipulated Decision and further that because he had filed an amended return for 2020 and has now paid the agreed upon amount plus interest, the Court should find that he has no deficiency. The Court permitted petitioner to file a supplement to his Pretrial Memorandum in further support of his position, and on January 22, 2024, petitioner filed said document. Upon due consideration, it is hereby

ORDERED that this case is stricken for trial from the January 29, 2024, Tampa, Florida Trial Session of the Court. It is further

ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further

ORDERED that the parties shall, on or before February 9, 2024, electronically submit to the Court an agreed stipulated decision document or thereafter respondent may file a motion for entry of decision.


Summaries of

Pear v. Comm'r of Internal Revenue

United States Tax Court
Jan 26, 2024
No. 8119-23S (U.S.T.C. Jan. 26, 2024)
Case details for

Pear v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES EDWARD PEAR, JR., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 26, 2024

Citations

No. 8119-23S (U.S.T.C. Jan. 26, 2024)