Sammons v. Comm'r of Internal Revenue

Full title: RICHARD SAMMONS & DEBORAH SAMMONS, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Apr 11, 2022

No. 6407-21S (U.S.T.C. Apr. 11, 2022)

Opinion

6407-21S

04-11-2022

RICHARD SAMMONS & DEBORAH SAMMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo, Chief Special Trial Judge

ORDER

Lewis R. Carluzzo, Chief Special Trial Judge

For cause, it is

ORDERED that the caption of this case is amended by deleting the letter "S" from the docket number. It is further

ORDERED that the Clerk of the Court change the Court's records to reflect the above-referenced deletion. Otherwise, it is further

ORDERED that the provisions of I.R.C. section 7463 continue to apply to this case.