From Casetext: Smarter Legal Research

Roscoe v. Comm'r of Internal Revenue

United States Tax Court
Feb 23, 2023
No. 26345-22 (U.S.T.C. Feb. 23, 2023)

Opinion

26345-22

02-23-2023

RAYMOND ROSCOE & L. ROBINSON ROSCOE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order of Dismissal for Lack of Jurisdiction entered February 22, 2023, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been received.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside.


Summaries of

Roscoe v. Comm'r of Internal Revenue

United States Tax Court
Feb 23, 2023
No. 26345-22 (U.S.T.C. Feb. 23, 2023)
Case details for

Roscoe v. Comm'r of Internal Revenue

Case Details

Full title:RAYMOND ROSCOE & L. ROBINSON ROSCOE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 23, 2023

Citations

No. 26345-22 (U.S.T.C. Feb. 23, 2023)