Opinion
14454-20
06-25-2021
William C. Starr & Micah Starr Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 18, 2020, a petition was filed to commence this case. The petition was signed only by petitioner William C. Starr. A proposed stipulated decision bearing the original signatures of petitioners was received by the Court on June 14, 2021.
After due consideration and for cause, it is
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed December 18, 2020, will be deemed to have been ratified and affirmed by petitioner Micah Starr.