Smith v. Comm'r of Internal Revenue

Full title: George J. Smith & Sheila Ann Smith Petitioners v. Commissioner of Internal…

Court: United States Tax Court

Date published: Jan 14, 2022

No. 10759-20 (U.S.T.C. Jan. 14, 2022)

Opinion

10759-20

01-14-2022

George J. Smith & Sheila Ann Smith Petitioners v. Commissioner of Internal Revenue Respondent

Joseph Robert Goeke, Judge.

ORDER

Joseph Robert Goeke, Judge.

Upon due consideration of petitioner's Motion for Leave to File Out of Time Memorandum, filed January 14, 2022, it is

ORDERED that petitioner's Motion for Leave to File Out of Time Memorandum is granted in that petitioner's Pretrial Memorandum shall be filed as of the service date of this Order.