Smith v. Comm'r of Internal Revenue

Full title: CORY H. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 12, 2023

No. 5191-20 (U.S.T.C. Jan. 12, 2023)

Opinion

5191-20

01-12-2023

CORY H. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Emin Toro, Judge.

ORDER

Emin Toro, Judge.

Pursuant to the determination of the Court as set forth in its Memorandum Opinion (T.C. Memo. 2023-6), filed January 12, 2023, it is hereby

ORDERED that respondent's Motion for Summary Judgment filed November 4, 2022, is granted. It is further

ORDERED that petitioner's Motion for Summary Judgment filed November 4, 2022, is denied. It is further

ORDERED that on or before February 13, 2023, either (1) the parties shall file with the Court an agreed computation for entry of decision under Rule 155(a), or (2) each party shall file with the Court (and serve on the other party) a computation for entry of decision pursuant to Rule 155(b).