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Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 19884-22S (U.S.T.C. Mar. 13, 2023)

Opinion

19884-22S

03-13-2023

AMANDA PAULINE SMITH & MICHAEL JOSEPH SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge

By Order served March 8, 2023, this case was stricken for trial from the Court's March 20, 2023, Cincinnati, Ohio, remote Trial Session, jurisdiction was retained by the undersigned, and the parties were directed, on or before April 19, 2023, to submit stipulated decision documents.

On March 9, 2023, the parties filed a Settlement Stipulation (Index #16) and concurrently filed a Proposed Stipulated Decision (Index #17). Upon review of the parties settlement stipulation and the proposed stipulated decision document the Court notes there is no signature for respondent's counsel on either document. Accordingly, the Court will strike the Settlement Stipulation (Index #16) and the Proposed Stipulated Decision (Index #17) from the record. For cause, it is

ORDERED that the parties' Settlement Stipulation (Index #16), filed on March 9, 2023, is hereby stricken from the Court's record. It is further

ORDERED, that the parties' Proposed Stipulated Decision (Index #17), filed March 9, 2023, is stricken from the Court's record.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 19884-22S (U.S.T.C. Mar. 13, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:AMANDA PAULINE SMITH & MICHAEL JOSEPH SMITH, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 13, 2023

Citations

No. 19884-22S (U.S.T.C. Mar. 13, 2023)