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Skerrett v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 36169-21 (U.S.T.C. Nov. 14, 2022)

Opinion

36169-21

11-14-2022

MELISSA K. SKERRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On September 8, 2022, the Court entered a stipulated decision in this case. On November 3, 2022, respondent filed a Motion for Leave to File Motion to Vacate and concurrently lodged a Motion to Vacate. In his motions, respondent states that the stipulated decision entered by the Court does not accurately reflect the basis of settlement reached by the parties and, therefore, the stipulated decision should be vacated to allow the parties to file a revised proposed stipulated decision. Respondent states that petitioner has no objection to the granting of either motion.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion for Leave to File Motion to Vacate is granted and the Motion to Vacate shall be filed as of the date of service of this Order. It is further

ORDERED that respondent's Motion to Vacate is granted and the stipulated decision, entered September 8, 2022, is vacated and set aside. It is further

ORDERED that the parties' proposed stipulated decision, filed September 2, 2022, is stricken from the Court's record in this case.


Summaries of

Skerrett v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 36169-21 (U.S.T.C. Nov. 14, 2022)
Case details for

Skerrett v. Comm'r of Internal Revenue

Case Details

Full title:MELISSA K. SKERRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 14, 2022

Citations

No. 36169-21 (U.S.T.C. Nov. 14, 2022)