Robertson v. Comm'r of Internal Revenue, 8545-21

• Court: United States Tax Court
• Writing for the Court: Kathleen Kerrigan, Chief Judge.
• Parties: EDWARD L. ROBERTSON & JACKLYN K. ROBERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
• Decision Date: 17 June 2022
• Docket Number: 8545-21

EDWARD L. ROBERTSON & JACKLYN K. ROBERTSON, Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 8545-21

United States Tax Court

June 17, 2022

ORDER

Kathleen Kerrigan, Chief Judge.

On April 12, 2022, petitioners filed a first amended petition, indicating therein their election for this case to be conducted under the Court's small tax case procedures. On May 5, 2022, respondent filed an answer. Also on May 5, 2022, respondent filed an answer to amended petition.

Upon due consideration of the foregoing, it is

ORDERED that respondent's answer, filed May 5, 2022, is stricken from the Court's record in this case. It is further

ORDERED that, on the Court's own motion, the caption of this case is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case.

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