Smith v. Comm'r of Internal Revenue

Full title: RONALD C. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 21, 2022

No. 2027-22 (U.S.T.C. Jul. 21, 2022)

Opinion

2027-22

07-21-2022

RONALD C. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

Petitioner did not file a Form 5, Request for Place of Trial. By Order served February 15, 2022, the Court designated the place of trial as San Francisco, California. On March 7, 2022, petitioner filed a Motion to Change Place of Trial to Los Angeles, California. Respondent does not object.

Upon due consideration it is

ORDERED that petitioner's Motion to Change Place of Trial is granted and the designated place of trial in this case is changed from San Francisco, California, to Los Angeles, California.

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