Opinion
10439-21L
01-11-2023
DANIEL B. RUDD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ELIZABETH CREWSON PARIS JUDGE
On December 9, 2022, docket entry 20, the Court entered the Stipulated Decision document as proposed by the parties.
On December 20, 2022, docket entry 22, respondent filed a Motion to Vacate or Revise Decision indicating that the Decision entered by the Court on December 9, 2022, docket entry 20, contained a clerical error. Therefore, the Court will strike the Stipulated Decision, entered on December 9, 2022, docket entry 20.
On January 11, 2023, docket entry 23, the parties filed a Proposed Stipulated Decision, correcting the clerical error, for the Court's review. The Court will accept and enter this Proposed Stipulated Decision, filed January 11, 2023, docket entry 23.
After due consideration, and for cause, it is ORDERED that respondent's Motion to Vacate or Revise Decision is granted. It is further
ORDERED that the parties' Stipulated Decision, entered on December 9, 2022, docket entry 20, is hereby stricken from the Court's record in this case.