Opinion
36366-21
03-04-2022
Paul O. Smith & Ollie M. Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The Court filed on December 6, 2021, a petition for petitioner(s) to commence the above referenced case. Because the Request for Place of Trial was not submitted with the Petition, the Court will designate the place of trial for this case. If petitioner(s) wishes to designate a place of trial other than the place of trial designated by the Court below, petitioner(s) may file a Motion to Change Place of Trial and designate therein a place of trial at which this Court tries regular tax cases (any city on the Request for Place of Trial form which is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case related forms.html). Accordingly, it is
ORDERED that Los Angeles, CA is designated as the place of trial in this case. 1