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Price v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 25948-21 (U.S.T.C. Nov. 8, 2022)

Opinion

25948-21

11-08-2022

BARBARA PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon review of the records in the above-captioned case at Docket No. 25948-21 and that at Docket No. 22090-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioner with respect to taxable year 2019. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 22090-21 and 25948-21, it appearing that the cases are duplicative, it is

ORDERED that, on the Court's own motion, the case at Docket No. 25948-21 is closed on the ground of duplication. The filing fee paid at Docket No. 25938-21 will be applied to the ongoing case at Docket No. 22090-21, where a First Amended Petition was filed.


Summaries of

Price v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 25948-21 (U.S.T.C. Nov. 8, 2022)
Case details for

Price v. Comm'r of Internal Revenue

Case Details

Full title:BARBARA PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 8, 2022

Citations

No. 25948-21 (U.S.T.C. Nov. 8, 2022)