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Yanagihara v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 20193-22S (U.S.T.C. Mar. 13, 2023)

Opinion

20193-22S

03-13-2023

CASEY K. YANAGIHARA & JODIE J. YANAGIHARA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order served January 17, 2023, the Court directed petitioner Jodie J. Yanagihara to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Jodie J. Yanagihara has failed to do so.

The premises considered, it is

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

ORDERED that the caption of this case is amended to read: "Casey K. Yanagihara, Petitioner v. Commissioner of Internal Revenue, Respondent".

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


Summaries of

Yanagihara v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 20193-22S (U.S.T.C. Mar. 13, 2023)
Case details for

Yanagihara v. Comm'r of Internal Revenue

Case Details

Full title:CASEY K. YANAGIHARA & JODIE J. YANAGIHARA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 13, 2023

Citations

No. 20193-22S (U.S.T.C. Mar. 13, 2023)