Opinion
14302-21
09-24-2021
James M. Rushing & Katie A. Rushing Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
By Order dated July 16, 2021, the Court directed petitioner Katie A. Rushing to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioner Katie A. Rushing's signature was filed electronically with the Court on September 23, 2021. Insofar as the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioner Katie A. Rushing's intention to file and prosecute the case in this forum has been adequately verified.
After due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed April 28, 2021, will be deemed to have been ratified and affirmed by petitioner Katie A. Rushing.
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