Opinion
21419-19
12-29-2021
Thomas M. Porter & Wendy B. Porter Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 22, 2021, petitioners filed in the above docked matter a Motion for Leave To File First Amended Petition and simultaneously lodged therewith the corresponding First Amended Petition. The motion further represented that respondent had no objection to the granting thereof.
Accordingly, the premises considered, it is
ORDERED that petitioners' just referenced Motion for Leave To File First Amended Petition, filed December 22, 2021, is granted. It is further
ORDERED that the Clerk of the Court shall file petitioners' First Amended Petition, lodged December 22, 2021, as of the date of this Order is served.