Smith v. Comm'r of Internal Revenue

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

Court: United States Tax Court

Date published: Oct 18, 2023

No. 18264-22 (U.S.T.C. Oct. 18, 2023)

Opinion

18264-22

10-18-2023

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

Elizabeth A. Copeland, Judge

ORDER

Elizabeth A. Copeland, Judge

This case is calendared for trial on October 23, 2023, at the Trial Session of the Court in New York, New York.

On October 13, 2023, the parties filed with the Court a Stipulation of Settlement. The parties informed the Court that they have reached a basis of settlement on all issues, and have requested an additional sixty (60) days in which to submit decision documents.

For cause, it is

ORDERED that this case is stricken for trial from the New York, New York Trial Session of the Court scheduled to commence on October 23, 2023. It is further

ORDERED that jurisdiction is retained by this Division of the Court. It is further

ORDERED that, on or before December 18, 2023, the parties shall file with the Court decision documents.

The parties are reminded that the proposed stipulated decision shall be filed in accordance with Rule 23(a)(4), Tax Court Rules of Practice and Procedure.