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Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 21025-22S (U.S.T.C. Nov. 10, 2022)

Opinion

21025-22S

11-10-2022

TEE G. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

Upon due consideration of respondent's Motion to Remove Small Tax Case Designation, filed October 28, 2022, it appearing that the amount in dispute for tax year 2018 exceeds $50,000.00, and thus that this case cannot proceed as a "small tax case" under I.R.C. §7463, and petitioner having no objection to the granting of respondent's motion, it is

ORDERED that respondent's above-referenced motion is granted in that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a regular tax case.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 21025-22S (U.S.T.C. Nov. 10, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:TEE G. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 10, 2022

Citations

No. 21025-22S (U.S.T.C. Nov. 10, 2022)