Opinion
4315-24S
07-19-2024
RICARD E. SMITH & TERESA E. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Response to the Court's Order served June 27, 2024, which was filed July 18, 2024, it is
ORDERED that the caption of this case is amended to read: "Richard E. Smith and Teresa E. Smith, Petitioners v. Commissioner of Internal Revenue, Respondent".