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Smith v. Comm'r of Internal Revenue

United States Tax Court
Feb 27, 2023
No. 26628-22 (U.S.T.C. Feb. 27, 2023)
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Opinion

26628-22

02-27-2023

CORY SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

Upon due consideration of the ratification of petition received February 14, 2023, after the Answer was filed on January 30, 2023, it is

ORDERED that the ratification is hereby recharacterized as a Motion to Amend Caption. It is further

ORDERED that, on or before March 17, 2023, respondent shall file an objection, if any, to the above-referenced motion.

Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Feb 27, 2023
No. 26628-22 (U.S.T.C. Feb. 27, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:CORY SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 27, 2023

Citations

No. 26628-22 (U.S.T.C. Feb. 27, 2023)