Smith v. Comm'r of Internal Revenue

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

Court: United States Tax Court

Date published: Apr 27, 2023

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

Opinion

26628-22

04-27-2023

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

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the motion to amend caption, filed February 14, 2023, and respondent's response thereto, filed March 9, 2023, it is

ORDERED that the motion is granted in that the caption of this case is amended to read "Cory Smith and Nataliya V. Smith, Petitioners v. Commissioner of Internal Revenue, Respondent".