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Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 32070-21S (U.S.T.C. Nov. 7, 2022)

Opinion

32070-21S

11-07-2022

RAYMOND ANTHONY SMITH & ROSALIND WELLS SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris Judge

This case is before the Court on respondent's Motion to Vacate filed October 24, 2022, at docket entry number 19. This case was previously closed by Stipulated Decision dated May 4, 2022, filed at docket entry number 10. Pursuant to Rule 162, of the Rules of Practice and Procedure of the Tax Court, a motion to vacate or revise a decision document shall be filed within 30 days after the decision has been entered by the Court, unless the Court shall otherwise permit.

On October 24, 2022, the Court granted respondent's Motion for Leave to File Out of Time Motion to Vacate, filed October 12, 2022, at docket entry number 16, and attached their Motion to Vacate as an exhibit and respondent's Motion to Vacate, lodged October 12, 2022, at docket entry number 17, and attached the signed Stipulated Decision entered in this case on May 4, 2022, was filed as of October 24, 2022. After due consideration, it is

ORDERED that jurisdiction is retained by this Division of the Court. It is further

ORDERED that respondent's Motion to Vacate filed October 24, 2022, at docket entry number 19, is granted. It is further

ORDERED that the Stipulated Decision entered May 4, 2022, at docket entry number 10, is vacated and set aside.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 32070-21S (U.S.T.C. Nov. 7, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:RAYMOND ANTHONY SMITH & ROSALIND WELLS SMITH, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 32070-21S (U.S.T.C. Nov. 7, 2022)