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Stanley v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 30258-21 (U.S.T.C. Mar. 3, 2023)

Opinion

30258-21

03-03-2023

CHRISTINA AGNES STANLEY & TRAVIS LEE STANLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

By Order served April 26, 2022, the Court directed petitioner Travis Lee Stanley to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. In the alternative, a Response or Motion To Be Recognized as Next Friend was to be filed by Christina Agnes Stanley. Nothing further has been received to date.

The premises considered, it is

ORDERED that on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Travis Lee Stanley. It is further

ORDERED that the caption of this case is amended to read: "Christina Agnes Stanley, Petitioner v. Commissioner of Internal Revenue, Respondent".

The Court, on its own motion, will consider reinstating the case as to petitioner Travis Lee Stanley if as previously directed the petition is ratified within 30 days from the date of service of this order.


Summaries of

Stanley v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 30258-21 (U.S.T.C. Mar. 3, 2023)
Case details for

Stanley v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTINA AGNES STANLEY & TRAVIS LEE STANLEY, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 30258-21 (U.S.T.C. Mar. 3, 2023)