Rapp v. Comm'r of Internal Revenue

• Decision Date: 23 September 2022
• Docket Number: 16772-22S
• Parties: FREDERICK E. RAPP & CAMMIE M. RAPP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
• Court: U.S. Tax Court

FREDERICK E. RAPP & CAMMIE M. RAPP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 16772-22S

United States Tax Court

September 23, 2022

ORDER

Kathleen Kerrigan, Chief Judge

By Order served August 4, 2022, the Court directed petitioners to file a Ratification of Petition. No ratification of petition has been received. A proposed stipulated decision bearing petitioners' signatures was filed electronically with the Court on September 21, 2022. Insofar as the Court's procedures require all stipulated decisions to bear original signatures and the party who files the decision to maintain the paper copy, petitioners' intention to file and prosecute the case in this forum has been adequately verified.

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 July 18, 2022, will be deemed to have been ratified and affirmed by petitioners.

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