From Casetext: Smarter Legal Research

Petersen v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 12850-20 (U.S.T.C. Nov. 3, 2022)

Opinion

12850-20

11-03-2022

JACK PETERSEN & KELLY PETERSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On November 1, 2022, respondent filed in the above docketed case a Motion To Dismiss and To Strike Partnership Item (albeit incompletely designated for electronic filing purposes), wherein respondent moved to dismiss the portion of the case insofar as related to an adjustment from or to Cypress Creek Club, LLC, and to strike the portion of the adjustments and pleadings pertaining to (and only to) Cypress Creek Club, LLC. In the motion, respondent indicated that petitioners had no objection to the granting thereof.

Upon due consideration, it is

ORDERED that respondent's November 1, 2022, motion shall be recharacterized as a Motion To Dismiss and To Strike Partnership Item. It is further

ORDERED that respondent's just referenced Motion To Dismiss and To Strike Partnership Item is granted. This case is dismissed as to the referenced partnership item, and portions of the adjustments and pleadings pertaining thereto are deemed stricken.


Summaries of

Petersen v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 12850-20 (U.S.T.C. Nov. 3, 2022)
Case details for

Petersen v. Comm'r of Internal Revenue

Case Details

Full title:JACK PETERSEN & KELLY PETERSEN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 12850-20 (U.S.T.C. Nov. 3, 2022)