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Smith v. Comm'r of Internal Revenue

United States Tax Court
Jan 18, 2022
No. 10759-20 (U.S.T.C. Jan. 18, 2022)

Opinion

10759-20

01-18-2022

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


ORDER

Joseph Robert Goeke Judge.

This case is calendared for trial on the January 31, 2022, Seattle, Washington remote Trial Session. On January 18, 2022, the Court held a telephonic conference call with the parties to discuss whether the parties have agreed on a stipulation of facts. The Court also explained to Mrs. Smith that their position is not a valid argument and has been consistently rejected by Federal Courts in the United States, and in addition the Court explained that pursuing this position may result in sanctions. Upon due consideration of the foregoing, it is

ORDERED that jurisdiction is retained by the undersigned. It is further

ORDERED that this case is stricken for trial from the January 31, 2022, Seattle, Washington remote Trial Session and is continued. It is further

ORDERED that the parties are directed on or before February 17, 2022, to file with the Court joint or separate written reports as to the then current status of this case.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Jan 18, 2022
No. 10759-20 (U.S.T.C. Jan. 18, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

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

Court:United States Tax Court

Date published: Jan 18, 2022

Citations

No. 10759-20 (U.S.T.C. Jan. 18, 2022)