Valles v. Comm'r of Internal Revenue

Full title: NEPHTALY VALLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 27, 2022

No. 35008-21 (U.S.T.C. Apr. 27, 2022)

Opinion

35008-21

04-27-2022

NEPHTALY VALLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Maurice B. Foley Chief Judge

ORDER

Maurice B. Foley Chief Judge

Upon due consideration of the First Amended Petition filed February 14, 2022, by Nephtaly Valles and Elaine K. Valles in the above-docketed proceeding, it is

ORDERED that the caption in this case is amended to read "Nephtaly Valles and Elaine K. Valles, Petitioners v. Commissioner of Internal Revenue, Respondent".