Wapinsky v. Comm'r of Internal Revenue

• Decision Date: 10 August 2022
• Docket Number: 24095-21
• Parties: JAMES WAPINSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
• Court: U.S. Tax Court

JAMES WAPINSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 24095-21

United States Tax Court

August 10, 2022

ORDER

Emin Toro, Judge.

This case is currently calendared for trial during the Court's December 5, 2022, New York, New York, trial session. Upon review of petitioner's Petition filed on September 24, 2021, it appears that petitioner elected for this case to be conducted under the Court's small tax case procedure; however, the Court has not yet designated this as an "S" case. Upon due consideration, it is hereby

ORDERED that this case is stricken from the December 5, 2022, New York, New York, trial session and continued generally. It is further

ORDERED that the docket number of this case is amended by adding the letter "S" and the Clerk of the Court is hereafter directed to process this case for trial or other disposition pursuant to the Court's small tax case procedures.

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