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Toussaint v. Comm'r of Internal Revenue

United States Tax Court
Sep 9, 2022
No. 21115-21S (U.S.T.C. Sep. 9, 2022)

Opinion

21115-21S

09-09-2022

JENNIFER TOUSSAINT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi, Special Trial Judge.

This case is currently calendared for trial at the Court's Atlanta, Georgia trial session, which is scheduled to begin September 26, 2022. On July 19, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction with the Court indicating that the petitioner's petition had not been timely filed.

On July 20, 2022, the Court served an Order on the parties instructing them that before taking further action in this case, we will await the ruling of this Court on Hallmark Research Collective v. Commissioner (Docket No. 21284-21) Motion to Vacate Order of Dismissal for Lack of Jurisdiction filed May 2, 2022 and now holds the Motion in abeyance. As the ruling on Hallmark is not expected to come before the occurrence of the above-referenced calendar session, the Court will continue this case but will retain jurisdiction and will act further in due course.

Upon due consideration, it is hereby

ORDERED that this case is stricken from the above-referenced calendar, and the parties are excused from appearing at calendar call. It is further

ORDERED that this case is continued. It is further

ORDERED that jurisdiction is retained by the undersigned.


Summaries of

Toussaint v. Comm'r of Internal Revenue

United States Tax Court
Sep 9, 2022
No. 21115-21S (U.S.T.C. Sep. 9, 2022)
Case details for

Toussaint v. Comm'r of Internal Revenue

Case Details

Full title:JENNIFER TOUSSAINT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 9, 2022

Citations

No. 21115-21S (U.S.T.C. Sep. 9, 2022)