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Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2022
No. 1641-21S (U.S.T.C. Mar. 3, 2022)

Opinion

1641-21S

03-03-2022

CHARLES J. SMITH JR. & NANCY C. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones, Judge

This case was called from the calendar of the Court's February 28, 2022, remote trial session for Richmond, Virginia. There was no appearance by or on behalf of petitioners. Respondent appeared and was heard.

Prior to calendar call, respondent filed several motions. On February 2, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (docket entry no. 8), which he subsequently moved to withdraw on February 25, 2022 (docket entry no. 10). Also, on February 25, 2022, respondent filed a Motion for Leave to File Motion for Continuance (docket entry no. 11) and a Motion for Continuance (docket entry no. 12).

Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Withdraw Motion to Dismiss for Lack of Prosecution (docket entry no. 10), is granted, and respondent's Motion to Dismiss for Lack of Prosecution (docket entry no. 8), is withdrawn. It is further

ORDERED that respondent's Motion for Leave to File Motion for Continuance (docket entry no. 11), is granted. It is further

ORDERED that respondent's Motion for Continuance (docket entry no. 12), is granted, and this case is restored to the general docket.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2022
No. 1641-21S (U.S.T.C. Mar. 3, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES J. SMITH JR. & NANCY C. SMITH, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 3, 2022

Citations

No. 1641-21S (U.S.T.C. Mar. 3, 2022)